{
  "url": "https://openlegislation.uk/finance-act-2016/schedule-24/part-1/crossheading-research-and-development-reliefs",
  "json_url": "https://openlegislation.uk/finance-act-2016/schedule-24/part-1/crossheading-research-and-development-reliefs.json",
  "legislation": "ukpga/2016/24",
  "legislation_title": "Finance Act 2016",
  "legislation_url": "https://openlegislation.uk/finance-act-2016",
  "path": "schedule/24/part/1/crossheading/research-and-development-reliefs",
  "kind": "crossheading",
  "number": null,
  "heading": "Research and development reliefs",
  "text": "Tax advantage\nProvision under which tax advantage is given\nRelief for SMEs: cost of research and development incurred by SME\nChapter 2 of Part 13 of CTA 2009\nVaccine research relief\nChapter 7 of Part 13 of CTA 2009",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "words omitted",
      "affecting": "ukpga/2024/3",
      "affecting_title": "Finance Act 2024"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2016/24/schedule/24/part/1/crossheading/research-and-development-reliefs",
    "retrieved_at": "2026-10-29T09:06:05.350093+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}