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In force since 2024-03-04, as the publisher states.
Copy read on 2026-11-10. The page it was read from
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.
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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.
Propose a changeThese Regulations may be cited as the Finance Act 2024, Schedule 1 (Research and Development) (Appointed Day) Regulations 2024.
Propose a changeThe 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.
Propose a change