{
  "url": "https://openlegislation.uk/research-and-development-prescribed-activities-regulations-2000",
  "json_url": "https://openlegislation.uk/research-and-development-prescribed-activities-regulations-2000.json",
  "id": "uksi/2000/2081",
  "title": "The Research and Development (Prescribed Activities) Regulations 2000",
  "short_title": "Research and Development (Prescribed Activities) 2000",
  "long_title": "Subsection (2) of section 837A of the Income and Corporation Taxes Act 1988 (c. 1) (“section 837A”) defines “research and development” for the purposes of the provisions of the Tax Acts which apply that section as activities that fall to be treated as research and development in accordance with normal accounting practice.",
  "citation": "S.I. 2000/2081",
  "type": "uksi",
  "year": "2000",
  "number": "2081",
  "version": "current",
  "date": "2000-07-28",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/research-and-development-prescribed-activities-regulations-2000/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/research-and-development-prescribed-activities-regulations-2000/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/research-and-development-prescribed-activities-regulations-2000/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Prescribed activities",
      "url": "https://openlegislation.uk/research-and-development-prescribed-activities-regulations-2000/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/research-and-development-prescribed-activities-regulations-2000/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/research-and-development-prescribed-activities-regulations-2000/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2008-11-19",
      "size": null,
      "url": "https://openlegislation.uk/research-and-development-prescribed-activities-regulations-2000/pdf/uksi_20002081_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2000/2081/pdfs/uksi_20002081_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "rev",
      "affected_provisions": null,
      "affecting": "uksi/2004/712",
      "affecting_title": "The Research and Development (Prescribed Activities) Regulations 2004",
      "affecting_provisions": "reg 3"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1988/1",
      "title": "Income and Corporation Taxes Act 1988",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
      "provisions": [
        "section/837A"
      ]
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/research-and-development-prescribed-activities-regulations-2000/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/research-and-development-prescribed-activities-regulations-2000/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/research-and-development-prescribed-activities-regulations-2000/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/2081",
    "retrieved_at": "2026-10-29T08:57:57.874615+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."
}