{
  "url": "https://openlegislation.uk/research-and-development-relief-information-requirements-etc-regulations-2024/introduction",
  "json_url": "https://openlegislation.uk/research-and-development-relief-information-requirements-etc-regulations-2024/introduction.json",
  "legislation": "uksi/2024/950",
  "legislation_title": "The Research and Development Relief (Information Requirements etc.) Regulations 2024",
  "legislation_url": "https://openlegislation.uk/research-and-development-relief-information-requirements-etc-regulations-2024",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "CORPORATION TAX\nMade at 12.49 p.m. on 11th September 2024\nLaid before the House of Commons at 4.00 p.m. on 11th September 2024\nComing into force 2nd October 2024\nThe Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by paragraph 83EA of Schedule 18 to the Finance Act 1998, sections 135 and 136 of the Finance Act 2002 and section 1142A(2) of the Corporation Tax Act 2009.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1998 c. 36. Paragraph 83EA of Schedule 18 was inserted by paragraph 13 of Schedule 1 to the Finance (No. 2) Act 2023 (c. 30)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2002 c. 23. Section 135 was amended by paragraph 95(1) of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11) and section 93 of the Finance Act 2007 (c. 11)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "2009 c. 4. Section 1142A was inserted by paragraph 2(6) of Schedule 1 to the Finance (No. 2) Act 2023."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2024/950/introduction",
    "retrieved_at": "2026-10-28T21:26:31.388478+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."
}