Paragraph 3 Agents and advisersF1
If an agent or tax adviser is or has been engaged by the company, or has provided services to the company, in any capacity in relation to the claim, the following information in relation to each such agent or adviser—
(a)
name (or, if the agent or adviser is a registered company, its registered name);
(b)
agent reference number;
(c)
business or trading name;
(d)
address of principal place of business;
(e)
telephone number;
(f)
email address;
(g)
whether or not the role of the agent or adviser is limited to matters concerning relief for research and development.
Annotations
Textual amendments
- F1
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)