# The Research and Development (Prescribed Activities) Regulations 2000, Regulation 2: Interpretation


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 2000;
“section 837A” means section 837A of the Income and Corporation Taxes Act 1988.

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Source: https://www.legislation.gov.uk/uksi/2000/2081/regulation/2 (the official version)
Page: https://openlegislation.uk/research-and-development-prescribed-activities-regulations-2000/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.