{
  "url": "https://openlegislation.uk/scientific-research-organisations-regulations-2007/regulation-10",
  "json_url": "https://openlegislation.uk/scientific-research-organisations-regulations-2007/regulation-10.json",
  "legislation": "uksi/2007/3426",
  "legislation_title": "The Scientific Research Organisations Regulations 2007",
  "legislation_url": "https://openlegislation.uk/scientific-research-organisations-regulations-2007",
  "path": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": "Relevant income of an earlier accounting period applied in a later accounting period",
  "text": "For the purposes of regulation 5, in determining the percentage of the amount of the relevant income of an accounting period (“the relevant period”) applied, or intended to be applied, to activities treated as research and development, any amount which—\n(a) arose in an earlier accounting period, and\n(b) is applied, or intended to be applied, in the relevant period,\nshall not be taken into account.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/3426/regulation/10",
    "retrieved_at": "2026-10-29T03:40:14.038069+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."
}