The Relief for Research and Development (Content of Claim Notifications, Additional Information Requirements and Miscellaneous Amendments) Regulations 2023
1Citation and commencement
2Claim notifications
3Additional information to be provided in relation to R&D claims
4Amendment of the Income and Corporation Taxes (Electronic Communications) Regulations 2003
SCHEDULE 1Claim notifications
1A claim notification under section 1142A of the Corporation Tax...
2This is the Table referred to in paragraph 1— Subject...
SCHEDULE 2Additional information to be provided in relation to R&D claims
1A claim to which Part 9A of Schedule 18 to...
2This is the Table referred to in paragraph 1— Topic...

2023 No. 813

Corporation Tax

The Relief for Research and Development (Content of Claim Notifications, Additional Information Requirements and Miscellaneous Amendments) Regulations 2023

Made

Laid before the House of Commons

Coming into force

The Commissioners for His Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by paragraph 83EA of Schedule 18 to the Finance Act 19981, section 132 of the Finance Act 19992, sections 135 and 136 of the Finance Act 20023 and section 1142A(2) of the Corporation Tax Act 20094 and now exercisable by them5.