Regulation 4 Electronic delivery of notifications under the Chapter 2 Regulations

after paragraph (ix), omit “or”;

after paragraph (x), for “; and” substitute “, or

“(xi)

regulation 2(3)(b) of the Research and Development (Chapter 2 Relief) Regulations 2024; and”.

in paragraph (2A) (mandatory use of electronic communications for certain information), for the words from “a company” to “1998,” substitute “—

“(a)

a company tax return,

(b)

associated R&D information, or

(c)

information provided under paragraph 83WA of Schedule 18 to the Finance Act 1998^f2;”;

after paragraph (2A) insert—

“(2AA)

In paragraph (2A), “associated R&D information” means—

(a)

a claim notification under section 1142A of the Corporation Tax Act 2009,

(b)

additional information provided under paragraph 83EA of Schedule 18 to the Finance Act 1998, or

(c)

a notification under regulation 2(3)(b) of the Research and Development (Chapter 2 Relief) Regulations 2024.”.