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

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

Commencement of Schedule 1 to the Finance Act 2024

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.

Scott Mann

Mike Wood

Two of the Lords Commissioners of His Majesty's Treasury

4th March 2024

( 1 )

2024 c. 3 .

Original format only 1. Citation

Original format only 2. Commencement of Schedule 1 to the Finance Act 2024

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

The Finance Act 2024, Schedule 1 (Research and Development) (Appointed Day) Regulations 2024 (2024/286)

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