# The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) (Amendment) Regulations 2025, Regulation 4


In regulation 2 (additional information to be provided in relation to creative industry claims), in paragraph (4)—
(a) omit the “and” at the end of sub-paragraph (a);
(b) after sub-paragraph (a) insert—
“(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);”;
(c) in sub-paragraph (b), for “section 117CA” substitute “section 1179CA”;
(d) in sub-paragraph (b), after “Part 15E of the Corporation Tax Act 2009 for Museums and Galleries Exhibition Tax Relief”, for “.” substitute “; and”;
(e) after sub-paragraph (b) insert “; and
“(c) “visual effects vendor” means any person who provides relevant visual effects work to the company.”.

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Source: https://www.legislation.gov.uk/uksi/2025/383/regulation/4 (the official version)
Page: https://openlegislation.uk/relief-for-creative-industries-additional-information-requirements-and-miscellaneous-amendments-amendment-regulations-2025/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.