# Finance Act 2024, Paragraph 12: CTA 2009

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

(1) CTA 2009 is amended as follows.
(2) In section 1040ZA (restrictions on claiming other reliefs where R&D relief given), omit subsections (1) to (3).
(3) In section 1310(4) (orders and regulations subject to affirmative procedure), omit paragraphs (a) to (ej).
(4) In Schedule 4 (index of defined expressions), omit the following entries—
“company tax return (in Part 15)”;
“company tax return (in Part 15A)”;
“company tax return (in Part 15B)”;
“the completion period (in Chapter 5 of Part 15)”;
“the completion period (in Chapter 5 of Part 15A)”;
“the completion period (in Chapter 5 of Part 15B)”;
“co-producer (in Part 15)”;
“co-producer (in Part 15A)”;
“core expenditure (in Part 15)”;
“core expenditure (in Part 15A)”;
“core expenditure (in Part 15B)”;
“costs of the film (in Chapter 2 of Part 15)”;
“costs of the relevant programme (in Chapter 2 of Part 15A)”;
“costs of the video game (in Chapter 2 of Part 15B)”;
“European expenditure (in Part 15B)”;
“film (in Part 15)”;
“film-making activities (in Part 15)”;
“film production company (in Part 15)”;
“film tax relief (in Part 15)”;
“final certificate (in Chapter 5 of Part 15)”;
“final certificate (in Chapter 5 of Part 15A)”;
“final certificate (in Chapter 5 of Part 15B)”;
“income from the film (in Chapter 2 of Part 15)”;
“income from the relevant programme (in Chapter 2 of Part 15A)”;
“income from the video game (in Chapter 2 of Part 15B)”;
“interim accounting period (in Chapter 5 of Part 15)”;
“interim accounting period (in Chapter 5 of Part 15A)”;
“interim accounting period (in Chapter 5 of Part 15B)”;
“principal photography (in Part 15)”;
“principal photography (in Part 15A)”;
“production expenditure (in Part 15)”;
“production expenditure (in Part 15A)”;
“qualifying co-production (in Part 15)”;
“qualifying co-production (in Part 15A)”;
“qualifying expenditure (in Chapter 3 of Part 15)”;
“qualifying expenditure (in Chapter 3 of Part 15A)”;
“qualifying expenditure (in Chapter 3 of Part 15B)”;
“relevant programme (in Part 15A)”;
“the separate film trade (in Chapters 2, 3 and 5 of Part 15)”;
“the separate programme trade (in Chapters 2, 3 and 5 of Part 15A)”;
“the separate video game trade (in Chapters 2, 3 and 5 of Part 15B)”;
“special film relief (in Chapter 5 of Part 15)”;
“special television relief (in Chapter 5 of Part 15A)”;
“special video games relief (in Chapter 5 of Part 15B)”;
“television production activities (in Part 15A)”;
“television production company (in Part 15A)”;
“television programme (in Part 15A)”;
“television tax relief (in Part 15A)”;
“UK expenditure (in Part 15)”;
“UK expenditure (in Part 15A)”;
“video game (in Part 15B)”;
“video games development activities (in Part 15B)”;
“video games development company (in Part 15B)”;
“video games tax relief (in Part 15B)”.

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Source: https://www.legislation.gov.uk/ukpga/2024/3/schedule/2/paragraph/12 (the official version)
Page: https://openlegislation.uk/finance-act-2024/schedule-2/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.