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Corporation Tax Act 2009, Section 1142A is up to date with all changes known to be in force on or before 04 August 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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(1)For the purposes of this Part—
“claim notification” means, in relation to an R&D claim, a notification made by the company to an officer of His Majesty’s Revenue and Customs in accordance with regulations under subsection (2);
“claim notification period” means, in relation to an R&D claim, the period—
beginning with the first day of the period of account which is the same as the accounting period in respect of which the claim is made, or within which that accounting period falls, and
ending with the last day of the period of six months beginning with the first day after that period of account.
(2)The Commissioners for His Majesty’s Revenue and Customs may by regulations specify, in relation to a claim notification—
(a)information to be provided with the notification;
(b)the form and manner in which the notification is to be made.]
Textual Amendments
F1Ss. 1142A, 1142B inserted (with effect in relation to accounting periods beginning on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 1 paras. 2(6), 20 Edit
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