{
  "url": "https://openlegislation.uk/finance-act-2024/schedule-2/paragraph-12",
  "json_url": "https://openlegislation.uk/finance-act-2024/schedule-2/paragraph-12.json",
  "legislation": "ukpga/2024/3",
  "legislation_title": "Finance Act 2024",
  "legislation_url": "https://openlegislation.uk/finance-act-2024",
  "path": "schedule/2/paragraph/12",
  "kind": "paragraph",
  "number": "12",
  "heading": "CTA 2009",
  "text": "(1) CTA 2009 is amended as follows.\n(2) In section 1040ZA (restrictions on claiming other reliefs where R&D relief given), omit subsections (1) to (3).\n(3) In section 1310(4) (orders and regulations subject to affirmative procedure), omit paragraphs (a) to (ej).\n(4) In Schedule 4 (index of defined expressions), omit the following entries—\n“company tax return (in Part 15)”;\n“company tax return (in Part 15A)”;\n“company tax return (in Part 15B)”;\n“the completion period (in Chapter 5 of Part 15)”;\n“the completion period (in Chapter 5 of Part 15A)”;\n“the completion period (in Chapter 5 of Part 15B)”;\n“co-producer (in Part 15)”;\n“co-producer (in Part 15A)”;\n“core expenditure (in Part 15)”;\n“core expenditure (in Part 15A)”;\n“core expenditure (in Part 15B)”;\n“costs of the film (in Chapter 2 of Part 15)”;\n“costs of the relevant programme (in Chapter 2 of Part 15A)”;\n“costs of the video game (in Chapter 2 of Part 15B)”;\n“European expenditure (in Part 15B)”;\n“film (in Part 15)”;\n“film-making activities (in Part 15)”;\n“film production company (in Part 15)”;\n“film tax relief (in Part 15)”;\n“final certificate (in Chapter 5 of Part 15)”;\n“final certificate (in Chapter 5 of Part 15A)”;\n“final certificate (in Chapter 5 of Part 15B)”;\n“income from the film (in Chapter 2 of Part 15)”;\n“income from the relevant programme (in Chapter 2 of Part 15A)”;\n“income from the video game (in Chapter 2 of Part 15B)”;\n“interim accounting period (in Chapter 5 of Part 15)”;\n“interim accounting period (in Chapter 5 of Part 15A)”;\n“interim accounting period (in Chapter 5 of Part 15B)”;\n“principal photography (in Part 15)”;\n“principal photography (in Part 15A)”;\n“production expenditure (in Part 15)”;\n“production expenditure (in Part 15A)”;\n“qualifying co-production (in Part 15)”;\n“qualifying co-production (in Part 15A)”;\n“qualifying expenditure (in Chapter 3 of Part 15)”;\n“qualifying expenditure (in Chapter 3 of Part 15A)”;\n“qualifying expenditure (in Chapter 3 of Part 15B)”;\n“relevant programme (in Part 15A)”;\n“the separate film trade (in Chapters 2, 3 and 5 of Part 15)”;\n“the separate programme trade (in Chapters 2, 3 and 5 of Part 15A)”;\n“the separate video game trade (in Chapters 2, 3 and 5 of Part 15B)”;\n“special film relief (in Chapter 5 of Part 15)”;\n“special television relief (in Chapter 5 of Part 15A)”;\n“special video games relief (in Chapter 5 of Part 15B)”;\n“television production activities (in Part 15A)”;\n“television production company (in Part 15A)”;\n“television programme (in Part 15A)”;\n“television tax relief (in Part 15A)”;\n“UK expenditure (in Part 15)”;\n“UK expenditure (in Part 15A)”;\n“video game (in Part 15B)”;\n“video games development activities (in Part 15B)”;\n“video games development company (in Part 15B)”;\n“video games tax relief (in Part 15B)”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2024/3/schedule/2/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."
}