The Research and Development (Qualifying Bodies) (Tax) (Amendment and Further Prescribed Bodies) Order 2022

• Citation: S.I. 2022/690
• Sections: 3

Section 1 Citation, commencement and effect

(1) This Order maybe cited as the Research and Development (Qualifying Bodies) (Tax) (Amendment and Further Prescribed Bodies) Order 2022 and comes into force on 13th July 2022.

(2) Article 2 has effect in relation to expenditure incurred on or after the date this Order comes into force.

(3) In relation to a body specified in column (1) of the Schedule to this Order, this Order has effect in relation to expenditure incurred on or after the date set out in column (4) opposite the entry in column (1) for that body.

Section 2 Amendment to the Research and Development (Qualifying Bodies) (Tax) Order 2018

In the Schedule to the Research and Development (Qualifying Bodies) (Tax) Order 2018 , omit the following entry—

Section 3 Bodies prescribed for the purposes of Part 13 of the Corporation Tax Act 2009

Each of the bodies specified in column (1) of the Schedule to this Order is a body prescribed for the purposes of Part 13 of the Corporation Tax Act 2009 (additional relief for expenditure on research and development).