{
  "url": "https://openlegislation.uk/research-and-development-prescribed-activities-regulations-2000/regulation-2",
  "json_url": "https://openlegislation.uk/research-and-development-prescribed-activities-regulations-2000/regulation-2.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": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“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 2000;\n“section 837A” means section 837A of the Income and Corporation Taxes Act 1988.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/2081/regulation/2",
    "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."
}