{
  "url": "https://openlegislation.uk/research-and-development-relief-information-requirements-etc-regulations-2024/regulation-4",
  "json_url": "https://openlegislation.uk/research-and-development-relief-information-requirements-etc-regulations-2024/regulation-4.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": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Electronic delivery of notifications under the Chapter 2 Regulations",
  "text": "(1) The Income and Corporation Taxes (Electronic Communications) Regulations 2003 are amended as follows.\n(2) In regulation 2(1)(a) (information within scope of the regulations)—\n(a) after paragraph (ix), omit “or”;\n(b) after paragraph (x), for “; and” substitute “, or\n“(xi) regulation 2(3)(b) of the Research and Development (Chapter 2 Relief) Regulations 2024; and”.\n(3) In regulation 3—\n(a) in paragraph (2A) (mandatory use of electronic communications for certain information), for the words from “a company” to “1998,” substitute “—\n“(a) a company tax return,\n(b) associated R&D information, or\n(c) information provided under paragraph 83WA of Schedule 18 to the Finance Act 1998;”;\n(b) after paragraph (2A) insert—\n“(2AA) In paragraph (2A), “associated R&D information” means—\n(a) a claim notification under section 1142A of the Corporation Tax Act 2009,\n(b) additional information provided under paragraph 83EA of Schedule 18 to the Finance Act 1998, or\n(c) a notification under regulation 2(3)(b) of the Research and Development (Chapter 2 Relief) Regulations 2024.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2003/282. Amendments were made by S.I. 2009/3218, 2023/813 and 2024/320; there are other amendments not relevant to these Regulations."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Paragraph 83WA was inserted by paragraph 3 of Schedule 6 to the Finance Act 2024."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2024/950/regulation/4",
    "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."
}