{
  "url": "https://openlegislation.uk/finance-act-2016/schedule-24/part-1/crossheading-creative-tax-reliefs",
  "json_url": "https://openlegislation.uk/finance-act-2016/schedule-24/part-1/crossheading-creative-tax-reliefs.json",
  "legislation": "ukpga/2016/24",
  "legislation_title": "Finance Act 2016",
  "legislation_url": "https://openlegislation.uk/finance-act-2016",
  "path": "schedule/24/part/1/crossheading/creative-tax-reliefs",
  "kind": "crossheading",
  "number": null,
  "heading": "Creative tax reliefs",
  "text": "Tax advantage\nProvision under which tax advantage is given\nFilm tax relief\nPart 15 of CTA 2009\nTelevision tax reliefs\nPart 15A of CTA 2009\nVideo games tax relief\nPart 15B of CTA 2009\nTheatre relief\nPart 15C of CTA 2009\nOrchestra tax relief\nPart 15D of CTA 2009\nMuseums and galleries exhibition tax relief\nPart 15E of CTA 2009",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words omitted",
      "affecting": "ukpga/2024/3",
      "affecting_title": "Finance Act 2024"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2016/24/schedule/24/part/1/crossheading/creative-tax-reliefs",
    "retrieved_at": "2026-10-29T09:06:05.350093+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}