{
  "url": "https://openlegislation.uk/relief-for-research-and-development-content-of-claim-notifications-additional-information-requirements-and-miscellaneous-amendments-regulations-2023",
  "json_url": "https://openlegislation.uk/relief-for-research-and-development-content-of-claim-notifications-additional-information-requirements-and-miscellaneous-amendments-regulations-2023.json",
  "id": "uksi/2023/813",
  "title": "The Relief for Research and Development (Content of Claim Notifications, Additional Information Requirements and Miscellaneous Amendments) Regulations 2023",
  "short_title": "Relief for Research and Development (Content of Claim Notifications, Additional Information Requirements and Miscellaneous Amendments) 2023",
  "long_title": "Section 1142A of the Corporation Tax Act 2009 (“CTA09”) imposes a requirement for a company to make a claim notification for the purposes of provisions in Part 3 and Part 13 of CTA09. Regulation 2 specifies the information that must be provided by a company for the purposes of claim notifications made under section 1142A CTA09.",
  "citation": "S.I. 2023/813",
  "type": "uksi",
  "year": "2023",
  "number": "813",
  "version": "current",
  "date": "2023-07-17",
  "revised": true,
  "valid_from": "2025-03-20",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
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      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/relief-for-research-and-development-content-of-claim-notifications-additional-information-requirements-and-miscellaneous-amendments-regulations-2023/introduction",
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      "path": "regulation/2",
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      "heading": "Claim notifications",
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      "status": null,
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    },
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      "path": "regulation/3",
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      "number": "3",
      "heading": "Additional information to be provided in relation to R&D claims",
      "url": "https://openlegislation.uk/relief-for-research-and-development-content-of-claim-notifications-additional-information-requirements-and-miscellaneous-amendments-regulations-2023/regulation-3",
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    {
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      "heading": "Amendment of the Income and Corporation Taxes (Electronic Communications) Regulations 2003",
      "url": "https://openlegislation.uk/relief-for-research-and-development-content-of-claim-notifications-additional-information-requirements-and-miscellaneous-amendments-regulations-2023/regulation-4",
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    {
      "path": "signature",
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      "heading": "Signature",
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      "status": null,
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    },
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      "url": "https://openlegislation.uk/relief-for-research-and-development-content-of-claim-notifications-additional-information-requirements-and-miscellaneous-amendments-regulations-2023/schedule-1/paragraph-1",
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      "status": null,
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    {
      "path": "schedule/1/paragraph/2",
      "kind": "paragraph",
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      "heading": null,
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    {
      "path": "schedule/2",
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      "heading": "Additional information to be provided in relation to R&D claims",
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      "path": "schedule/2/paragraph/1",
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      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/relief-for-research-and-development-content-of-claim-notifications-additional-information-requirements-and-miscellaneous-amendments-regulations-2023/schedule-2/paragraph-2",
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      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": "Agents and advisers",
      "url": "https://openlegislation.uk/relief-for-research-and-development-content-of-claim-notifications-additional-information-requirements-and-miscellaneous-amendments-regulations-2023/schedule-2/paragraph-3",
      "extent": null,
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      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": "Periods of claim",
      "url": "https://openlegislation.uk/relief-for-research-and-development-content-of-claim-notifications-additional-information-requirements-and-miscellaneous-amendments-regulations-2023/schedule-2/paragraph-4",
      "extent": null,
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    },
    {
      "path": "schedule/2/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": "The relevant R&D",
      "url": "https://openlegislation.uk/relief-for-research-and-development-content-of-claim-notifications-additional-information-requirements-and-miscellaneous-amendments-regulations-2023/schedule-2/paragraph-5",
      "extent": null,
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    },
    {
      "path": "schedule/2/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": "Qualifying expenditure: claims under the new schemes",
      "url": "https://openlegislation.uk/relief-for-research-and-development-content-of-claim-notifications-additional-information-requirements-and-miscellaneous-amendments-regulations-2023/schedule-2/paragraph-6",
      "extent": null,
      "status": null,
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    },
    {
      "path": "schedule/2/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": "Qualifying expenditure: claims under the old schemes",
      "url": "https://openlegislation.uk/relief-for-research-and-development-content-of-claim-notifications-additional-information-requirements-and-miscellaneous-amendments-regulations-2023/schedule-2/paragraph-7",
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    },
    {
      "path": "schedule/2/paragraph/8",
      "kind": "paragraph",
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      "heading": "R&D intensity threshold",
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    },
    {
      "path": "schedule/2/paragraph/9",
      "kind": "paragraph",
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      "heading": "Companies creating or managing intellectual property",
      "url": "https://openlegislation.uk/relief-for-research-and-development-content-of-claim-notifications-additional-information-requirements-and-miscellaneous-amendments-regulations-2023/schedule-2/paragraph-9",
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      "heading": "Information relating to limit in Northern Ireland",
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    }
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