{
  "url": "https://openlegislation.uk/relief-for-research-and-development-content-of-claim-notifications-additional-information-requirements-and-miscellaneous-amendments-regulations-2023/schedule-2/paragraph-1",
  "json_url": "https://openlegislation.uk/relief-for-research-and-development-content-of-claim-notifications-additional-information-requirements-and-miscellaneous-amendments-regulations-2023/schedule-2/paragraph-1.json",
  "legislation": "uksi/2023/813",
  "legislation_title": "The Relief for Research and Development (Content of Claim Notifications, Additional Information Requirements and Miscellaneous Amendments) Regulations 2023",
  "legislation_url": "https://openlegislation.uk/relief-for-research-and-development-content-of-claim-notifications-additional-information-requirements-and-miscellaneous-amendments-regulations-2023",
  "path": "schedule/2/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "(1) The following information in relation to the company—\n(a) registered name (or, if the company is not a registered company, formal name);\n(b) unique taxpayer reference number;\n(c) if the company is registered for VAT, its VAT registration number within the meaning of section 77E of the Value Added Tax Act 1994;\n(d) employer’s PAYE reference, if available;\n(e) main area of business;\n(f) whether the company has a registered office in Northern Ireland, and if so—\n(i) the postcode for the office;\n(ii) the registered number of the company.\n(2) If the claim is under Chapter 2 of Part 13 of CTA 2009 and the company has a registered office in Northern Ireland—\n(a) whether the company has, at any point during the accounting period to which the claim relates, carried on a trade that involves—\n(i) trading in goods, or\n(ii) the generation, transmission, distribution, supply, wholesale trading or cross-border exchange of electricity; and\n(b) if not, whether the company wishes to rely on section 1112J(4) of CTA 2009.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 2 paras. 1-10 substituted for Sch. 2 paras. 1, 2 (2.10.2024) by The Research and Development Relief (Information Requirements etc.) Regulations 2024 (S.I. 2024/950), regs. 1(2), 2(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 2 para. 1(2)(b) substituted (with effect in accordance with s. 29(9) of the amending Act) by Finance Act 2025 (c. 8), s. 29(7)(b)(9)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 2 para. 1 in force at 8.8.2023, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/813/schedule/2/paragraph/1",
    "retrieved_at": "2026-10-28T21:42:30.892319+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."
}