Schedule 2, Part 2, paragraph 22(2)

In this paragraph, “research and development services” means services that consist of one or more of the following activities— research to acquire new scientific or technical knowledge without any particular application or use in view; research directed mainly at generating scientific or technical knowledge for the purposes of a particular objective; development which uses existing knowledge to initiate the manufacture of new materials or products, establish new processes, systems or services, or to achieve a substantial improvement in existing materials, products, processes, systems or services; the manufacture and testing of prototypes.

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Source: legislation.gov.uk · retrieved 2026-09-04