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SI 2024/348 The Research and Development (Chapter 2 Relief) Regulations 2024

Published on: 12 March 2024
Published by a

Specialist Tax Statutory Instruments

Article summary

These Regulations set out special conditions for companies with a registered office in Northern Ireland which make claims for enhanced relief under the new R&D tax relief scheme.

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

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