# The Research and Development (Prescribed Activities) Regulations 2023, Introduction: Introductory text


Income Tax
Corporation Tax
Made 9th March 2023
Laid before the House of Commons 10th March 2023
Coming into force 31st March 2023
The Treasury make the following Regulations in exercise of the powers conferred by section 1006(3) of the Income Tax Act 2007.

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Source: https://www.legislation.gov.uk/uksi/2023/293/introduction (the official version)
Page: https://openlegislation.uk/research-and-development-prescribed-activities-regulations-2023/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.