---
title: "The Finance Act 2024, Schedule 1 (Research and Development) (Appointed Day) Regulations 2024"
id: 09ce3eb3-a1bd-407d-8a6a-6869a4315a39
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2024/286
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/09ce3eb3-a1bd-407d-8a6a-6869a4315a39
language: en
in_force_from: 2024-03-04
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2024/286/data.xml
read_on: 2026-11-10
sha256: 3a8f16b816bc3fbc10539ad32effb935c62f8f9a1eb2c0df2e0a4a5f9af508a6
provisions: 3
---

# The Finance Act 2024, Schedule 1 (Research and Development) (Appointed Day) Regulations 2024

## Title and introductory text {#prelims}

2024 No. 286 (C. 15)
CORPORATION TAX
The Finance Act 2024, Schedule 1 (Research and Development) (Appointed Day) Regulations 2024
Made
4th March 2024
The Treasury make these Regulations in exercise of the power conferred by paragraph 16(2) of Schedule 1 to the Finance Act 2024.

## 1 Citation {#regulation-1}

These Regulations may be cited as the Finance Act 2024, Schedule 1 (Research and Development) (Appointed Day) Regulations 2024.

## 2 Commencement of Schedule 1 to the Finance Act 2024 {#regulation-2}

The appointed day for the purposes of Part 3 of Schedule 1 to the Finance Act 2024 (commencement of reforms to R&D relief) is 1st April 2024.