# The Research and Development (Prescribed Activities) Regulations 2023, Regulation 2: Activities prescribed as research and development


For the purposes of section 1006 of the Income Tax Act 2007—
(a) activities treated as research and development in accordance with the “Guidelines on the Meaning of Research and Development for Tax Purposes” issued by the Secretary of State for Business and Trade on 7th March 2023, are treated as research and development, and
(b) activities not treated as such in accordance with those Guidelines are not treated as research and development.

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Source: https://www.legislation.gov.uk/uksi/2023/293/regulation/2 (the official version)
Page: https://openlegislation.uk/research-and-development-prescribed-activities-regulations-2023/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.