The Research and Development (Chapter 2 Relief) Regulations 2024 (revoked)
S.I. 2024/348 · Made 11 March 2024 · Extends to United Kingdom
Corporation Tax
Made
at 1.55 p.m. on 11th March 2024Laid before the House of Commons
at 4.30 p.m. on 11th March 2024Coming into force
1st April 2024F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Annotations to the whole text
Textual amendments
- F1
Regulations revoked (20.3.2025) by Finance Act 2025 (c. 8), s. 29(6)(9) (with s. 29(9))
Contents
- 1Citation, commencement and interpretation Repealed
- 2Application of regulations 3 and 4 Repealed
- 3Payments for overseas R&D to qualify for Chapter 2 relief Repealed
- 4Limit on amount of relief obtainable over 3-year period Repealed
- Signature
- Explanatory note
1Citation, commencement and interpretationF1
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2Application of regulations 3 and 4F1
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3Payments for overseas R&D to qualify for Chapter 2 reliefF1
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4Limit on amount of relief obtainable over 3-year periodF1
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Signature
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Explanatory note
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .