# Finance Act 2024, Paragraph 12: CTA 2009

Extent: E+W+S+N.I.

(1) CTA 2009 is amended as follows.
(2) In Part 14A (inserted by paragraph 1 of Schedule 2)—
(a) in section 1179DT (expenditure attracting R&D relief not eligible for audiovisual expenditure credit), omit paragraph (a);
(b) in section 1179FL (expenditure attracting R&D relief not eligible for video game expenditure credit), omit paragraph (a).
(3) In section 1195(3A) (expenditure attracting R&D relief or television relief not eligible for film tax relief)—
(a) in paragraph (a), for “Chapter 6A of Part 3” substitute “Chapter 1A of Part 13”;
(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)”.
(4) In section 1216C(4) (expenditure attracting R&D relief not eligible for television relief)—
(a) in paragraph (a), for “Chapter 6A of Part 3” substitute “Chapter 1A of Part 13”;
(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)”.
(5) In section 1217C(4) (expenditure attracting R&D relief not eligible for video game relief)—
(a) in paragraph (a), for “Chapter 6A of Part 3” substitute “Chapter 1A of Part 13”;
(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)”.
(6) In section 1217JA(2) (expenditure attracting R&D relief not eligible for theatre relief)—
(a) omit paragraph (a);
(b) in paragraph (b), omit “additional”.
(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).
(8) In section 1218ZCG(2) (expenditure attracting R&D relief or other creative sector relief not eligible for museum and gallery exhibition relief)—
(a) omit paragraph (a);
(b) in paragraph (b), omit “additional”.
(9) In section 1310(4) (orders and regulations subject to affirmative procedure)—
(a) omit paragraph (zzza);
(b) after paragraph (zb) insert—
“(zc) section 1142(1)(e) (companies ineligible for R&D relief),”.
(10) In Schedule 4 (index of defined expressions)—
(a) omit the following entries—
“capped R&D expenditure (in Chapter 6A of Part 3)”;
“large company (in Chapter 6A of Part 3)”;
“payment period (in Chapter 6A of Part 3”;
“qualifying body (in Chapter 6A of Part 3)”;
“qualifying body (in Part 13)”;
“qualifying expenditure on sub-contracted R&D (in Chapter 6A of Part 3)”;
“qualifying R&D expenditure (in Chapter 6A of Part 3)”;
“relevant payment to the subject of a clinical trial (in Chapter 6A of Part 3)”;
“relevant research and development (in Chapter 6A of Part 3)”;
“research and development (in Chapter 6A of Part 3)”;
“software, data licences, cloud computing services or consumable items (in Chapter 6A of Part 3)”;
“staffing costs (in Chapter 6A of Part 3)”;
“sub-contractor payment (and sub-contractor) (in Part 13)”;
“subsidised expenditure (in Part 13)”;
“subsidised qualifying expenditure (in Chapter 6A of Part 3)”;
(b) at the appropriate places insert—
“
contracted out (and related expressions) (in Part 13)
section 1133
”;
“
contractor payment (in Part 13)
section 1133
”;
“
group (in Part 13)
section 1140A
”;
“
ineligible company (in Part 13)
section 1142
”.

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Source: https://www.legislation.gov.uk/ukpga/2024/3/schedule/1/paragraph/12 (the official version)
Page: https://openlegislation.uk/finance-act-2024/schedule-1/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.