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Regulation 3 Prescribed activities

Original text. Later amendments are not shown.

(1)

The activities prescribed by paragraph (2) of this regulation are not “ research and development” for the purposes of section 837A and the activities prescribed by paragraph (3) of this regulation are “research and development ” for those purposes.

(2)

The activities prescribed by this paragraph are activities that fall to be treated as not being research and development in accordance with the Guidelines.

(3)

The activities prescribed by this paragraph are activities that fall to be treated as research and development in accordance with the Guidelines.