{
  "url": "https://openlegislation.uk/research-and-development-prescribed-activities-regulations-2023/introduction",
  "json_url": "https://openlegislation.uk/research-and-development-prescribed-activities-regulations-2023/introduction.json",
  "legislation": "uksi/2023/293",
  "legislation_title": "The Research and Development (Prescribed Activities) Regulations 2023",
  "legislation_url": "https://openlegislation.uk/research-and-development-prescribed-activities-regulations-2023",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nCorporation Tax\nMade 9th March 2023\nLaid before the House of Commons 10th March 2023\nComing into force 31st March 2023\nThe Treasury make the following Regulations in exercise of the powers conferred by section 1006(3) of the Income Tax Act 2007.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2007 c. 3; provision made under section 1006 of the Income Tax Act 2007 also applies for the purposes of corporation tax by virtue of section 1138 of the Corporation Tax Act 2010 (c. 4)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/293/introduction",
    "retrieved_at": "2026-10-28T21:48:09.016921+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."
}