# Finance Act 2026, Section 34: R&D undertaken abroad: Chapter 2 relief only

Extent: E+W+S+N.I.

(1) In section 1138A(1)(b) of CTA 2009, at beginning insert “for the purposes of relief under Chapter 2”.
(2) The amendment made by subsection (1) has effect in relation to claims made on or after 30 October 2024.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/section/34 (the official version)
Page: https://openlegislation.uk/finance-act-2026/section-34
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.