{
  "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",
  "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-4.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/4",
  "kind": "paragraph",
  "number": "4",
  "heading": "Periods of claim",
  "text": "The start date and end date of the accounting period, and the period of account, to which the claim relates.",
  "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/813/schedule/2/paragraph/4",
    "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."
}