{
  "url": "https://openlegislation.uk/relief-for-research-and-development-content-of-claim-notifications-additional-information-requirements-and-miscellaneous-amendments-regulations-2023/schedule-2/paragraph-10",
  "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-10.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/10",
  "kind": "paragraph",
  "number": "10",
  "heading": "Information relating to limit in Northern Ireland",
  "text": "(1) If a positive answer was given under sub-paragraph (a) or (b) of paragraph 1(2)—\n(a) a statement to the effect that any additional relief claimed by the company under Chapter 2 would be de minimis state aid, and\n(b) the total value of de minimis state aid received by the company from the United Kingdom in the period of three years ending with the day on which the claim is made;\n(2) For the purposes of sub-paragraph (1)—\n“additional relief” has the meaning given in section 1112J(3) of CTA 2009;\n“de minimis state aid” means aid that is exempted from notification as described in section 1112J(2) of CTA 2009.",
  "extent": null,
  "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": "Sch. 2 para. 10(1)(a)(b) substituted (with effect in accordance with s. 29(9) of the amending Act) by virtue of Finance Act 2025 (c. 8), s. 29(7)(c)(9)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Sch. 2 para. 10(2) substituted (with effect in accordance with s. 29(9) of the amending Act) by virtue of Finance Act 2025 (c. 8), s. 29(7)(c)(9)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/813/schedule/2/paragraph/10",
    "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."
}