{
  "url": "https://openlegislation.uk/relief-for-creative-industries-additional-information-requirements-and-miscellaneous-amendments-amendment-regulations-2026/regulation-4",
  "json_url": "https://openlegislation.uk/relief-for-creative-industries-additional-information-requirements-and-miscellaneous-amendments-amendment-regulations-2026/regulation-4.json",
  "legislation": "uksi/2026/249",
  "legislation_title": "The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) (Amendment) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/relief-for-creative-industries-additional-information-requirements-and-miscellaneous-amendments-amendment-regulations-2026",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment of Table 1 of the Schedule",
  "text": "(1) Table 1 (required information relating to all creative claims under Parts 14A to 15E of the Corporation Tax Act 2009) in the Schedule is amended as follows.\n(2) In the entry relating to the topic headed “Details of claim(s)”, in the column headed “Specified information” after paragraph “(a)” insert—\n“(aa) for claims under Parts 14A to 15E, of the Corporation Tax Act 2009, whether the company:\n(i) has made any previous claims for relief under Parts 14A to 15E of the Corporation Tax Act 2009, in respect of any earlier accounting periods, and\n(ii) intends to make a claim for relief under Part 13 of the Corporation Tax Act 2009, in respect of the accounting period to which this claim relates,\n(ab) for all claims under Parts 15C to 15E of the Corporation Tax Act 2009, the total number of productions included in the claim, and\n(ac) for claims under Parts 15C to 15E of the Corporation Tax Act 2009, which relate to 11 or more productions, in respect of productions that are not the highest value productions:\n(i) the total amount of theatre tax credit, orchestra tax credit, or museums and galleries exhibition tax credit claimed at each rate,\n(ii) for Theatrical productions, touring information, to include the number, date(s), and location(s) of performance(s),\n(iii) for Orchestral concerts and concert series, whether a concert series election has been made in respect of any of these productions, and\n(iv) for Museums and Galleries Exhibitions, touring information, to include the date(s) of the tour, number of tours and location(s) of venue(s).”.\n(3) In the entry relating to the topic “Complete for every individual production”, in the column headed “Specified information”—\n(a) in paragraphs (e), (f), and (g), at the end of the opening text and before “:”, insert “, with respect to each of the highest value productions”.\n(b) in paragraph (j), for “15E” substitute “15B, or each of the highest value productions subject to a claim under Parts 15C to 15E”.\n(4) Omit the entry relating to the topic “At company level for claims including the Audio-visual Expenditure Credit and/or Video Games Expenditure Credit”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "“company” is defined in paragraph 1(1) of the Schedule to S.I. 2024/320."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/249/regulation/4",
    "retrieved_at": "2026-10-28T21:04:43.520096+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."
}