Paragraph 13 Requirement to provide additional information in relation to R&D claims

In Part 9A (company tax returns etc: claims for R&D expenditure credits or R&D tax relief), after paragraph 83E (substituted by paragraph 12) insert—

“Additional information to be provided in relation to claim

83EA

(1)

A claim to which this Part of this Schedule applies is invalid unless the claimant company has provided information to an officer of Revenue and Customs in accordance with regulations under sub-paragraph (2) not later than the date on which the claim is made or amended by the company in accordance with paragraph 83E.

(2)

The Commissioners for Revenue and Customs may by regulations specify, in relation to a claim to which this Part of this Schedule applies—

(a)

information to be provided by the claimant company;

(b)

the form and manner in which the information is to be provided.”