Regulation 1 Citation, commencement and interpretation

These Regulations may be cited as the Research and Development Relief (Information Requirements etc.) Regulations 2024.

These Regulations come into force on 2nd October 2024 and have effect in relation to claims made on or after that date.

In these Regulations, “the 2023 Regulations” means the Relief for Research and Development (Content of Claim Notifications, Additional Information Requirements and Miscellaneous Amendments) Regulations 2023^f1.