{
  "url": "https://openlegislation.uk/relief-for-creative-industries-additional-information-requirements-and-miscellaneous-amendments-amendment-regulations-2025/regulation-4",
  "json_url": "https://openlegislation.uk/relief-for-creative-industries-additional-information-requirements-and-miscellaneous-amendments-amendment-regulations-2025/regulation-4.json",
  "legislation": "uksi/2025/383",
  "legislation_title": "The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) (Amendment) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/relief-for-creative-industries-additional-information-requirements-and-miscellaneous-amendments-amendment-regulations-2025",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": null,
  "text": "In regulation 2 (additional information to be provided in relation to creative industry claims), in paragraph (4)—\n(a) omit the “and” at the end of sub-paragraph (a);\n(b) after sub-paragraph (a) insert—\n“(aa) “tax adviser” means a person appointed to give advice about the tax affairs of another person (whether appointed directly by that person or by another tax adviser of that person);”;\n(c) in sub-paragraph (b), for “section 117CA” substitute “section 1179CA”;\n(d) in sub-paragraph (b), after “Part 15E of the Corporation Tax Act 2009 for Museums and Galleries Exhibition Tax Relief”, for “.” substitute “; and”;\n(e) after sub-paragraph (b) insert “; and\n“(c) “visual effects vendor” means any person who provides relevant visual effects work to the company.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/383/regulation/4",
    "retrieved_at": "2026-10-28T21:18:15.421975+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."
}