{
  "url": "https://openlegislation.uk/research-and-development-qualifying-bodies-tax-order-2018/article-2",
  "json_url": "https://openlegislation.uk/research-and-development-qualifying-bodies-tax-order-2018/article-2.json",
  "legislation": "uksi/2018/217",
  "legislation_title": "The Research and Development (Qualifying Bodies) (Tax) Order 2018",
  "legislation_url": "https://openlegislation.uk/research-and-development-qualifying-bodies-tax-order-2018",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Bodies prescribed for the purposes of Part 13 of the Corporation Tax Act 2009",
  "text": "Each of the bodies specified in column (1) of the Schedule to this Order is a body prescribed for the purposes of Part 13 of the Corporation Tax Act 2009 (additional relief for expenditure on research and development).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 2 in force at 16.3.2018, see art. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/217/article/2",
    "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."
}