{
  "url": "https://openlegislation.uk/research-and-development-relief-information-requirements-etc-regulations-2024",
  "json_url": "https://openlegislation.uk/research-and-development-relief-information-requirements-etc-regulations-2024.json",
  "id": "uksi/2024/950",
  "title": "The Research and Development Relief (Information Requirements etc.) Regulations 2024",
  "short_title": "Research and Development Relief (Information Requirements etc.) 2024",
  "long_title": "These Regulations amend the Relief for Research and Development (Content of Claim Notifications, Additional Information Requirements and Miscellaneous Amendments) Regulations 2023 to restate the information that has to be provided by a company claiming relief from corporation tax in respect of expenditure on research and development (“R&D”). The changes they make reflect significant reforms to the R&D regime made by Schedule 1 to the Finance Act 2024. The Regulations also:make a small technical amendment of those 2023 Regulations in relation to notifications of R&D claims, andamend the Income and Corporation Taxes (Electronic Communications) Regulations 2003 to require notifications under regulation 2(3)(b) of the Research and Development (Chapter 2 Relief) Regulations 2024 (which enable certain companies to opt out of the special rules laid down by those Regulations) to be made electronically.",
  "citation": "S.I. 2024/950",
  "type": "uksi",
  "year": "2024",
  "number": "950",
  "version": "current",
  "date": "2024-09-11",
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    },
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      "id": "ukpga/1998/36",
      "title": "Finance Act 1998",
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    "source_url": "https://www.legislation.gov.uk/uksi/2024/950",
    "retrieved_at": "2026-10-28T21:26:31.388478+00:00"
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  "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."
}