Part 1 Amendments of Part 15E of CTA 2009

United Kingdom

1. 1Introduction
2. 2Museum and gallery exhibitions not to be wholly remote
3. 3Meaning of “core expenditure”
4. 4UK expenditure threshold to replace European expenditure threshold
5. 5EEA expenditure not to qualify for relief
6. 6Profit element of non-arm's-length payments to connected parties not to qualify for relief
7. 7Amendment of exclusion for R&D relief and other creative sector reliefs
8. 8Restriction where tax liabilities outstanding: meaning of “payment period”
9. 9Relief not to be available for companies in insolvency