
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
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Citation, commencement and interpretation
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Application of regulations 3 and 4
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Payments for overseas R&D to qualify for Chapter 2 relief
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Limit on amount of relief obtainable over 3-year period
4 
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