SI 2023/293 The Research and Development (Prescribed Activities) Regulations 2023

Published on: 13 March 2023

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Specialist Tax Statutory Instruments

Article summary

These Regulations revoke and replace SI 2004/712 (Research and Development (Prescribed Activities) Regulations) to ensure that the legislation refers to the latest iteration of the applicable R&D guidelines – the BEIS guidelines 2023.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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