# The Scientific Research Organisations Regulations 2007, Regulation 12: Undertaking of research and development leading to or facilitating an extension of a class of trade


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—
(a) the research and development is undertaken in accordance with regulation 13;
(b) the results of any research and development are or will be disseminated in accordance with regulation 14; and
(c) the intellectual property requirements in regulation 16 are satisfied.

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Source: https://www.legislation.gov.uk/uksi/2007/3426/regulation/12 (the official version)
Page: https://openlegislation.uk/scientific-research-organisations-regulations-2007/regulation-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.