{
  "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",
  "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-7.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/7",
  "kind": "paragraph",
  "number": "7",
  "heading": "Qualifying expenditure: claims under the old schemes",
  "text": "(1) If the claim relates to an accounting period beginning before 1st April 2024, the following information.\n(2) The amount of qualifying R&D expenditure in respect of which the claim is made.\n(3) In this paragraph, “qualifying expenditure”—\n(a) in relation to a claim under Chapter 6A of Part 3 of CTA 2009, means qualifying R&D expenditure;\n(b) in relation to a claim under Chapter 2 of Part 13 of CTA 2009, means qualifying Chapter 2 expenditure.\n(4) The amount of the qualifying expenditure that falls within each of the following categories—\n(a) in-house expenditure incurred on staffing costs;\n(b) in-house expenditure incurred on software;\n(c) in-house expenditure incurred on data licences;\n(d) in-house expenditure incurred on cloud computing;\n(e) in-house expenditure incurred on consumable items;\n(f) in-house expenditure that is qualifying expenditure on externally provided workers;\n(g) in-house expenditure incurred on relevant payments to the subjects of a clinical trial;\n(h) qualifying expenditure on contracted out research and development;\n(i) in the case of a claim under Chapter 6A of Part 3 of CTA 2009, subsidised qualifying expenditure on contracted out research and development;\n(j) also in such a case, qualifying expenditure on contributions to independent research and development.\n(5) The amount of the qualifying expenditure that is attributable to qualifying indirect activities.",
  "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": "footnote",
      "label": "f1",
      "text": "For the meaning of “cloud computing” see section 1125 of the Corporation Tax Act 2009."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "For the meaning of “contributions to independent research and development see section 104L of the Corporation Tax Act 2009."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Available online at https://www.gov.uk/government/publications/guidelines-on-the-meaning-of-research-and-development-for-tax-purposes/meaning-of-research-and-development-for-tax-purposes-guidelines. A hard copy is available for inspection free of charge at the offices of HM Revenue and Customs at 100 Parliament Street, London, SW1A 2BQ."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/813/schedule/2/paragraph/7",
    "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."
}