{
  "url": "https://openlegislation.uk/relief-for-research-and-development-content-of-claim-notifications-additional-information-requirements-and-miscellaneous-amendments-regulations-2023/schedule-2/paragraph-8",
  "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-8.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/8",
  "kind": "paragraph",
  "number": "8",
  "heading": "R&D intensity threshold",
  "text": "(1) If the claim—\n(a) is made under Chapter 2 of Part 13 of CTA 2009, and\n(b) relies on the company having met the R&D intensity condition in the accounting period to which the claim relates,\nthe following information.\n(2) The total amount forming part of the company’s total relevant expenditure for the period by virtue of paragraphs (a) and (b) of section 1045ZA(5) of CTA 2009.\n(3) The amount forming part of the company’s total relevant expenditure for the period by virtue of paragraph (c) of that subsection.\n(4) The company’s relevant R&D expenditure for the period.\n(5) In relation to each company (if any) that the claimant company is aware of having been connected with on any day within the period—\n(a) registered name (or, in the case of a company other than a registered company, formal name);\n(b) country of registration (or, in the case of a company other than a registered company, the country in which it is based);\n(c) registered number, in the case of a company registered in the United Kingdom;\n(d) the total amount forming part of the company’s total relevant expenditure for the period by virtue of paragraphs (a) and (b) of section 1045ZA(5) of CTA 2009;\n(e) the amount forming part of the company’s total relevant expenditure for the period by virtue of paragraph (c) of that subsection;\n(f) the company’s relevant R&D expenditure for the period.",
  "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/8",
    "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."
}