# The Research and Development (Chapter 2 Relief) Regulations 2024 (revoked)

S.I. 2024/348 · made 11 March 2024 · revised to 20 March 2025

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PDFs: Printed copy https://openlegislation.uk/research-and-development-chapter-2-relief-regulations-2024-revoked/pdf/uksi_20240348_en.pdf; UK Explanatory Memorandum https://openlegislation.uk/research-and-development-chapter-2-relief-regulations-2024-revoked/pdf/uksiem_20240348_en_001.pdf

## Introductory text

Corporation Tax
Made at 1.55 p.m. on 11th March 2024
Laid before the House of Commons at 4.30 p.m. on 11th March 2024
Coming into force 1st April 2024
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## 1 Citation, commencement and interpretation

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## 2 Application of regulations 3 and 4

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## 3 Payments for overseas R&D to qualify for Chapter 2 relief

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## 4 Limit on amount of relief obtainable over 3-year period

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## Signature

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## Explanatory note

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Source: https://www.legislation.gov.uk/uksi/2024/348 (the official version)
Page: https://openlegislation.uk/research-and-development-chapter-2-relief-regulations-2024-revoked
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.