The Research and Development (Prescribed Activities) Regulations 2004

Made: 11th March 2004

Laid before the House of Commons: 11th March 2004

Coming into force: 1st April 2004

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Citation, commencement and effect

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Activities prescribed as research and development

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Revocation of the Research and Development (Prescribed Activities) Regulations 2000

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Signed

Nick Ainger — Jim Murphy — Two of the Lords Commissioners of Her Majesty’s Treasury — 11th March 2004

Explanatory note

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Footnotes

[^f00001]: 1988 (c. 1) Section 837A was inserted by section 68 of, and paragraph 1 of Schedule 19 to, the Finance Act 2000 (c. 17).

[^f00002]: Chapter 3 of Part 7 has been amended by section 53 of the Finance Act 1988 (c. 39); sections 149 and 170 of the Finance Act 1989 (c. 26); S.I. 1989/2405; Schedule 10 to the Taxation of Chargeable Gains Act 1992 (c. 12); section 111 of the Finance Act 1993 (c. 34); section 137 of, and Schedules 15 and 26 to, the Finance Act 1994 (c. 9); section 134 of, and Schedules 18, 20 and 21 to, the Finance Act 1996 (c. 8); Schedules 8 and 18 to the Finance Act 1997 (c. 16); sections 70 and 71 of, and Schedules 7, 12 and 13 to, the Finance Act 1998 (c. 36); section 71 of the Finance Act 1999 (c. 16); sections 63, 64 and 156 of, and Schedules 17 and 40 to, the Finance Act 2000; sections 63 and 110 of, and Schedules 15 and 33 to the Finance Act 2001(c. 9); sections 45, 57, 103 and 141 of, and Schedules 9, 17 and 40 to, the Finance Act 2002 (c. 23); and section 722 of, and Schedule 6 to, the Income Tax (Earnings and Pensions) Act 2003 (c. 1).

[^f00003]: Section 573 was amended by section 63 of, and Schedule 16 to, the Finance Act 2000.

[^f00004]: Section 574 was amended by section 210 of, and Schedule 20 to, the Finance Act 1994.

[^f00005]: Schedule 5B was inserted by section 67 of, and paragraph 4 of Schedule 13 to, the Finance Act 1995 (c. 4). It was amended by Schedule 13 to the Finance Act 1998; section 73 of, and Schedules 8 and 20 to, the Finance Act 1999; sections 63, 64 and 156 of, and Schedules 16, 17 and 40 to, the Finance Act 2000; and sections 63 and 110 of, and Schedules 15 and 33 to, the Finance Act 2001.

[^f00006]: Section 842AA was inserted by section 70(1) of the Finance Act 1995. It was amended by Schedule 38 to the Finance Act 1996; section 75 of the Finance Act 1997; section 73 of the Finance Act 1998; section 69 of the Finance Act 1999; Schedule 18 to the Finance Act 2000; and sections 82 and 109 of, and Schedules 25 and 33 to, the Finance Act 2002.

[^f00007]: Schedule 28B was inserted by section 70(2) of, and Schedule 14 to, the Finance Act 1995. It was amended by section 161 of, and Schedule 41 to, the Finance Act 1996; Schedules 9 and 18 to the Finance Act 1997; section 25 of, and Schedule 8 to, the Finance (No. 2) Act 1997 (c. 58); sections 70, 72 and 73 of, and Schedule 12 to, the Finance Act 1998; section 69 of the Finance Act 1999; section 65 of, and Schedule 18 to, the Finance Act 2000; section 64 of, and Schedule 16 to, the Finance Act 2001; and sections 103 and 141 of, and Schedule 40 to, the Finance Act 2002.

[^f00008]: Schedule 15 was amended by section 64 of, and Schedule 16 to, the Finance Act 2001; sections 44, 45, 103 and 141 of, and Schedules 8, 9 and 40 to, the Finance Act 2002; and section 155 of, and Schedule 27 to, the Finance Act 2003 (c. 14).

[^f00009]: Chapter 9 was amended by sections 140 and 216 of, and Schedules 22 and 43 to, the Finance Act 2003.

[^f00010]: Schedule 7D was inserted by section 722 of, and paragraphs 207 and 221 of Schedule 6 to, the Income Tax (Earnings and Pensions) Act 2003.

[^f00011]: S.I. 2000/2081

Editorial notes

[^key-9f9534289538392680c9228e6d49b8d8]: Regulations revoked (31.3.2023) by The Research and Development (Prescribed Activities) Regulations 2023 (S.I. 2023/293), regs. 1(1), 3 (with reg. 1(3))