{
  "url": "https://openlegislation.uk/research-and-development-prescribed-activities-regulations-2000/introduction",
  "json_url": "https://openlegislation.uk/research-and-development-prescribed-activities-regulations-2000/introduction.json",
  "legislation": "uksi/2000/2081",
  "legislation_title": "The Research and Development (Prescribed Activities) Regulations 2000",
  "legislation_url": "https://openlegislation.uk/research-and-development-prescribed-activities-regulations-2000",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 28th July 2000\nLaid before the House of Commons 31st July 2000\nComing into force 21st August 2000\nThe Treasury, in exercise of the powers conferred upon them by section 837A(3) and (4) of the Income and Corporation Taxes Act 1988, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1; section 837A was inserted by paragraph 1 of Schedule 19 to the Finance Act 2000 (c. 17)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/2081/introduction",
    "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."
}