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  "url": "https://openlegislation.uk/scientific-research-organisations-regulations-2007",
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  "id": "uksi/2007/3426",
  "title": "The Scientific Research Organisations Regulations 2007",
  "short_title": "Scientific Research Organisations 2007",
  "long_title": "Under section 508 (scientific research organisations) of the Income and Corporation Taxes Act 1988 (c. 1), an Association may claim exemption from tax to the same extent available to a charity that applies the whole of its income to charitable purposes. Prior to the amendments made by section 13 of the Finance (No. 2) Act 2005 (c. 22) to section 508, the Secretary of State (for Trade and Industry) approved Associations for the purposes of section 508. Following the amendments, the Secretary of State will no longer approve Associations. Instead, Associations will be required to assess for themselves whether the exemption from tax is available for an accounting period. The exemption is available if an Association has as its object the undertaking of research and development which may lead to or facilitate an extension of any class or classes of trade (the “correct object”) and if it does not distribute its profits to its members.",
  "citation": "S.I. 2007/3426",
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