uksi/2024/348 — The Research and Development (Chapter 2 Relief) Regulations 2024 (revoked)

2024 No. 348 Corporation Tax The Research and Development (Chapter 2 Relief) Regulations 2024 (revoked) Made at 1.55 p.m. on 11th March 2024 Laid before the House of Commons at 4.30 p.m. on 11th March 2024 Coming into force 1st April 2024 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Citation, commencement and interpretation 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Application of regulations 3 and 4 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Payments for overseas R&D to qualify for Chapter 2 relief 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Limit on amount of relief obtainable over 3-year period 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .