# The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) (Amendment) Regulations 2026, Regulation 3: Amendment of paragraph 1 of the Schedule


(1) Paragraph 1 of the Schedule (additional information to be provided in relation to creative industry claims) is amended as follows.
(2) For sub-paragraph (5), substitute—
“(5) information relating to individual productions where—
(a) for the purpose of a claim under Parts 14A to 15B of the Corporation Tax Act 2009, “production” has the same meaning as in section 1179AA of the Corporation Tax Act 2009, and
(b) for the purpose of a claim under Parts 15C to 15E of the Corporation Tax Act 2009—
(i) “production” means theatrical production, orchestral concert or exhibition, and
(ii) “the highest value productions” means—
(aa) where a claim relates to 11 or more productions, the 10 productions within the claim for which the largest amounts of additional deduction are claimed, or
(bb) where a claim relates to 10 or fewer productions, each of the productions.”.

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Source: https://www.legislation.gov.uk/uksi/2026/249/regulation/3 (the official version)
Page: https://openlegislation.uk/relief-for-creative-industries-additional-information-requirements-and-miscellaneous-amendments-amendment-regulations-2026/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.