{
  "url": "https://openlegislation.uk/relief-for-creative-industries-additional-information-requirements-and-miscellaneous-amendments-regulations-2024",
  "json_url": "https://openlegislation.uk/relief-for-creative-industries-additional-information-requirements-and-miscellaneous-amendments-regulations-2024.json",
  "id": "uksi/2024/320",
  "title": "The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) Regulations 2024",
  "short_title": "Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) 2024",
  "long_title": "These Regulations amend the Income and Corporation Taxes (Electronic Communications) Regulations 2003 (S.I. 2003/282) (“the 2003 Regulations”) to require claims for the creative sector tax reliefs to be submitted electronically. These regulations also specify the additional information required to be provided by claimant companies in support of any claims for the creative sector tax reliefs.",
  "citation": "S.I. 2024/320",
  "type": "uksi",
  "year": "2024",
  "number": "320",
  "version": "current",
  "date": "2024-03-05",
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  "valid_from": "2026-04-01",
  "extent": "E+W+S+N.I.",
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      "heading": "Introductory text",
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      "status": null,
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      "heading": "Citation and Commencement",
      "url": "https://openlegislation.uk/relief-for-creative-industries-additional-information-requirements-and-miscellaneous-amendments-regulations-2024/regulation-1",
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      "heading": "Additional information to be provided in relation to creative industry claims",
      "url": "https://openlegislation.uk/relief-for-creative-industries-additional-information-requirements-and-miscellaneous-amendments-regulations-2024/regulation-2",
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
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      "url": "https://openlegislation.uk/relief-for-creative-industries-additional-information-requirements-and-miscellaneous-amendments-regulations-2024/regulation-3",
      "extent": "E+W+S+N.I.",
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      "status": null,
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    },
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      "path": "schedule",
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      "heading": "Additional information to be provided in relation to creative claims",
      "url": "https://openlegislation.uk/relief-for-creative-industries-additional-information-requirements-and-miscellaneous-amendments-regulations-2024/schedule",
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      "url": "https://openlegislation.uk/relief-for-creative-industries-additional-information-requirements-and-miscellaneous-amendments-regulations-2024/schedule/paragraph-1",
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      "url": "https://openlegislation.uk/relief-for-creative-industries-additional-information-requirements-and-miscellaneous-amendments-regulations-2024/schedule/paragraph-2",
      "extent": "E+W+S+N.I.",
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    },
    {
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      "kind": "note",
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      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/relief-for-creative-industries-additional-information-requirements-and-miscellaneous-amendments-regulations-2024/note",
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    }
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      "source_url": "https://www.legislation.gov.uk/uksi/2024/320/pdfs/uksi_20240320_en.pdf"
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  "made_under": [
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      "id": "ukpga/1998/36",
      "title": "Finance Act 1998",
      "url": "https://openlegislation.uk/finance-act-1998",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2024/320",
    "retrieved_at": "2026-10-28T21:33:09.071426+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."
}