OpenLegislation

Regulation 4

Original text. Later amendments are not shown.

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.”.