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'Named day' questions only occur in the House of Commons. The MP tabling the question specifies the date on which they should receive an answer. MPs may not table more than five named day questions on a single day.
As announced in November 2016, the government is reviewing the tax environment for Research and Development (R&D) to look at how to make the UK an even more competitive place to do R&D. The review is due to conclude at the Spring Budget.