# The Relief for Research and Development (Content of Claim Notifications, Additional Information Requirements and Miscellaneous Amendments) Regulations 2023, Paragraph 9: Companies creating or managing intellectual property


Whether the claim relies on the application of section 1058D or 1112E of CTA 2009 to the company, and if so, the company’s reasons for considering that the section in question applies.

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Source: https://www.legislation.gov.uk/uksi/2023/813/schedule/2/paragraph/9 (the official version)
Page: https://openlegislation.uk/relief-for-research-and-development-content-of-claim-notifications-additional-information-requirements-and-miscellaneous-amendments-regulations-2023/schedule-2/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.