# The Research and Development Relief (Information Requirements etc.) Regulations 2024, Regulation 4: Electronic delivery of notifications under the Chapter 2 Regulations


(1) The Income and Corporation Taxes (Electronic Communications) Regulations 2003 are amended as follows.
(2) In regulation 2(1)(a) (information within scope of the regulations)—
(a) after paragraph (ix), omit “or”;
(b) after paragraph (x), for “; and” substitute “, or
“(xi) regulation 2(3)(b) of the Research and Development (Chapter 2 Relief) Regulations 2024; and”.
(3) In regulation 3—
(a) 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;”;
(b) 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.”.

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Source: https://www.legislation.gov.uk/uksi/2024/950/regulation/4 (the official version)
Page: https://openlegislation.uk/research-and-development-relief-information-requirements-etc-regulations-2024/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.