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Regulation 2 Interpretation

Original text. Later amendments are not shown.

In these Regulations—

  • “the Guidelines” means the “Guidelines on the Meaning of Research and Development (R&D) for Tax Purposes” which were issued for the purposes of section 837A by the Secretary of State for the Department of Trade and Industry on 28th July 2000f1;

  • “section 837A” means section 837A of the Income and Corporation Taxes Act 1988.

Annotations

Footnotes

f1

The Guidelines are available on the Department of Trade and Industry’s website (http://www.dti.gov.uk/support/taxcredit) and copies may also be obtained from the Department of Trade and Industry, 1 Victoria Street, London SW1H 0ET.