{
  "url": "https://openlegislation.uk/finance-act-2024/schedule-1/paragraph-12",
  "json_url": "https://openlegislation.uk/finance-act-2024/schedule-1/paragraph-12.json",
  "legislation": "ukpga/2024/3",
  "legislation_title": "Finance Act 2024",
  "legislation_url": "https://openlegislation.uk/finance-act-2024",
  "path": "schedule/1/paragraph/12",
  "kind": "paragraph",
  "number": "12",
  "heading": "CTA 2009",
  "text": "(1) CTA 2009 is amended as follows.\n(2) In Part 14A (inserted by paragraph 1 of Schedule 2)—\n(a) in section 1179DT (expenditure attracting R&D relief not eligible for audiovisual expenditure credit), omit paragraph (a);\n(b) in section 1179FL (expenditure attracting R&D relief not eligible for video game expenditure credit), omit paragraph (a).\n(3) In section 1195(3A) (expenditure attracting R&D relief or television relief not eligible for film tax relief)—\n(a) in paragraph (a), for “Chapter 6A of Part 3” substitute “Chapter 1A of Part 13”;\n(b) in paragraph (b), for “Part 13 (additional relief for expenditure on research and development)” substitute “Chapter 2 of Part 13 (relief for loss-making, R&D-intensive SMEs)”.\n(4) In section 1216C(4) (expenditure attracting R&D relief not eligible for television relief)—\n(a) in paragraph (a), for “Chapter 6A of Part 3” substitute “Chapter 1A of Part 13”;\n(b) in paragraph (b), for “Part 13 (additional relief for expenditure on research and development)” substitute “Chapter 2 of Part 13 (relief for loss-making, R&D-intensive SMEs)”.\n(5) In section 1217C(4) (expenditure attracting R&D relief not eligible for video game relief)—\n(a) in paragraph (a), for “Chapter 6A of Part 3” substitute “Chapter 1A of Part 13”;\n(b) in paragraph (b), for “Part 13 (additional relief for expenditure on research and development)” substitute “Chapter 2 of Part 13 (relief for loss-making, R&D-intensive SMEs)”.\n(6) In section 1217JA(2) (expenditure attracting R&D relief not eligible for theatre relief)—\n(a) omit paragraph (a);\n(b) in paragraph (b), omit “additional”.\n(7) In section 1217RF(2) (expenditure attracting R&D relief or other creative sector relief not eligible for orchestra relief), omit paragraph (za) (inserted by paragraph 8 of Schedule 4).\n(8) In section 1218ZCG(2) (expenditure attracting R&D relief or other creative sector relief not eligible for museum and gallery exhibition relief)—\n(a) omit paragraph (a);\n(b) in paragraph (b), omit “additional”.\n(9) In section 1310(4) (orders and regulations subject to affirmative procedure)—\n(a) omit paragraph (zzza);\n(b) after paragraph (zb) insert—\n“(zc) section 1142(1)(e) (companies ineligible for R&D relief),”.\n(10) In Schedule 4 (index of defined expressions)—\n(a) omit the following entries—\n“capped R&D expenditure (in Chapter 6A of Part 3)”;\n“large company (in Chapter 6A of Part 3)”;\n“payment period (in Chapter 6A of Part 3”;\n“qualifying body (in Chapter 6A of Part 3)”;\n“qualifying body (in Part 13)”;\n“qualifying expenditure on sub-contracted R&D (in Chapter 6A of Part 3)”;\n“qualifying R&D expenditure (in Chapter 6A of Part 3)”;\n“relevant payment to the subject of a clinical trial (in Chapter 6A of Part 3)”;\n“relevant research and development (in Chapter 6A of Part 3)”;\n“research and development (in Chapter 6A of Part 3)”;\n“software, data licences, cloud computing services or consumable items (in Chapter 6A of Part 3)”;\n“staffing costs (in Chapter 6A of Part 3)”;\n“sub-contractor payment (and sub-contractor) (in Part 13)”;\n“subsidised expenditure (in Part 13)”;\n“subsidised qualifying expenditure (in Chapter 6A of Part 3)”;\n(b) at the appropriate places insert—\n“\ncontracted out (and related expressions) (in Part 13)\nsection 1133\n”;\n“\ncontractor payment (in Part 13)\nsection 1133\n”;\n“\ngroup (in Part 13)\nsection 1140A\n”;\n“\nineligible company (in Part 13)\nsection 1142\n”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 1 para. 12: amendments have effect in relation to accounting periods beginning on or after 1.4.2024 by 2024 c. 3, Sch. 1 para. 16; S.I. 2024/286, reg. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2024/3/schedule/1/paragraph/12",
    "retrieved_at": "2026-10-29T08:48:28.960167+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."
}