{
  "url": "https://openlegislation.uk/research-and-development-qualifying-bodies-tax-order-2018",
  "json_url": "https://openlegislation.uk/research-and-development-qualifying-bodies-tax-order-2018.json",
  "id": "uksi/2018/217",
  "title": "The Research and Development (Qualifying Bodies) (Tax) Order 2018",
  "short_title": "Research and Development (Qualifying Bodies) (Tax) 2018",
  "long_title": "This Order provides that the bodies listed in column (1) of the Schedule to this Order are prescribed bodies for the purposes of Parts 3 and 13 of the Corporation Tax Act 2009. Parts 3 and 13 of that Act provide tax credits and reliefs respectively to a company in respect of qualifying expenditure incurred on research and development.",
  "citation": "S.I. 2018/217",
  "type": "uksi",
  "year": "2018",
  "number": "217",
  "version": "current",
  "date": "2018-02-21",
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  "valid_from": "2022-07-13",
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      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/research-and-development-qualifying-bodies-tax-order-2018/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
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    {
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      "heading": "Citation, commencement and effect",
      "url": "https://openlegislation.uk/research-and-development-qualifying-bodies-tax-order-2018/article-1",
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
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      "path": "article/2",
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      "number": "2",
      "heading": "Bodies prescribed for the purposes of Part 13 of the Corporation Tax Act 2009",
      "url": "https://openlegislation.uk/research-and-development-qualifying-bodies-tax-order-2018/article-2",
      "extent": "E+W+S+N.I.",
      "status": null,
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      "heading": "Bodies prescribed for the purposes of Part 13 of the Corporation Tax Act 2009",
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      "status": null,
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    },
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      "status": null,
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      "heading": "PRESCRIBED BODIES",
      "url": "https://openlegislation.uk/research-and-development-qualifying-bodies-tax-order-2018/schedule",
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
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      "heading": "Explanatory note",
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    }
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  "made_under": [
    {
      "id": "ukpga/2009/4",
      "title": "Corporation Tax Act 2009",
      "url": "https://openlegislation.uk/corporation-tax-act-2009",
      "provisions": [
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  ],
  "changes_made_to": 5,
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  "provenance": {
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    "source_url": "https://www.legislation.gov.uk/uksi/2018/217",
    "retrieved_at": "2026-10-28T23:01:48.626377+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."
}