# 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 2024Laid before the House of Commons
at 4.30 p.m. on 11th March 2024Coming into force
1st April 2024. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 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.