# The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) (Amendment) Regulations 2025, Regulation 5


In the Schedule (additional information to be provided in relation to creative industry claims), for paragraph 2 substitute—
“2 A claim under Part 14A, 15C, 15D or 15E of the Corporation Tax Act 2009 which includes “connected party expenditure” must, in addition to the information specified in Table 1 (required information relating to all creative claims under Parts 14A to 15E of the Corporation Tax Act 2009), also include the information specified in Table 2 (required information relating to connected party transactions).”.

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Source: https://www.legislation.gov.uk/uksi/2025/383/regulation/5 (the official version)
Page: https://openlegislation.uk/relief-for-creative-industries-additional-information-requirements-and-miscellaneous-amendments-amendment-regulations-2025/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

