{
  "url": "https://openlegislation.uk/scientific-research-organisations-regulations-2007/regulation-12",
  "json_url": "https://openlegislation.uk/scientific-research-organisations-regulations-2007/regulation-12.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/12",
  "kind": "regulation",
  "number": "12",
  "heading": "Undertaking of research and development leading to or facilitating an extension of a class of trade",
  "text": "In relation to an accounting period, the undertaking of research and development is deemed to be capable of leading to or facilitating an extension of a class of trade if—\n(a) the research and development is undertaken in accordance with regulation 13;\n(b) the results of any research and development are or will be disseminated in accordance with regulation 14; and\n(c) the intellectual property requirements in regulation 16 are satisfied.",
  "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/12",
    "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."
}