# The Research and Development Relief (Information Requirements etc.) Regulations 2024, Introduction: Introductory text


CORPORATION TAX
Made at 12.49 p.m. on 11th September 2024
Laid before the House of Commons at 4.00 p.m. on 11th September 2024
Coming into force 2nd October 2024
The 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.

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Source: https://www.legislation.gov.uk/uksi/2024/950/introduction (the official version)
Page: https://openlegislation.uk/research-and-development-relief-information-requirements-etc-regulations-2024/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.