Creative tax reliefs Creative tax reliefs
| Tax advantage | Provision under which tax advantage is given |
|---|---|
| Film tax relief | Part 15 of CTA 2009 |
| Television tax reliefs | Part 15A of CTA 2009 |
| F1Video games tax relief | Part 15B of CTA 2009 |
| Theatre relief | Part 15C of CTA 2009 |
| Orchestra tax relief | Part 15D of CTA 2009 |
| F2Museums and galleries exhibition tax relief | Part 15E of CTA 2009 |
Annotations
Textual amendments
- F1
Words in Sch. 24 Pt. 1 inserted (6.2.2018) by The Video Games Tax Relief (Amendment of Tax Advantages in Schedule 24 to the Finance Act 2016) Regulations 2018 (S.I. 2018/28), regs. 1, 3
- F2
Words in Sch. 24 Pt. 1 inserted (for specified purposes and with effect in accordance with Sch. 6 paras. 20, 21(1)(b) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 6 para. 19