{
  "url": "https://openlegislation.uk/relief-for-creative-industries-additional-information-requirements-and-miscellaneous-amendments-regulations-2024/introduction",
  "json_url": "https://openlegislation.uk/relief-for-creative-industries-additional-information-requirements-and-miscellaneous-amendments-regulations-2024/introduction.json",
  "legislation": "uksi/2024/320",
  "legislation_title": "The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) Regulations 2024",
  "legislation_url": "https://openlegislation.uk/relief-for-creative-industries-additional-information-requirements-and-miscellaneous-amendments-regulations-2024",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Corporation Tax\nMade 5th March 2024\nLaid before the House of Commons 8th March 2024\nComing into force 1st April 2024\nThe Commissioners for His Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by paragraph 83WA of Schedule 18 to the Finance Act 1998, section 132 of the Finance Act 1999, section 135 and 136 of the Finance Act 2002 and now exercisable by them.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1998 c. 36; Schedule 18, paragraph 83WA was inserted by paragraph 3 of Schedule 6 to the Finance Act 2024, section 7."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1999 c. 16; section 132 (1) was amended by section 411 (2) of, and paragraph 156 of Schedule 17 to, the Communications Act 2003 (c. 21), S.I. 2003/1900 and 2003/3142."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "2002 c. 23; section 135 of the Finance Act 2002 was amended by section 53 (1) of, and paragraph 95 (1) of Schedule 4 to, the Commissioners for Revenue and Customs Act 2005 (c. 11), section 93 of the Finance Act 2007 (c. 11) and article 2 (2) (h) of S.I. 2005/1126."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "By virtue of section 5 (2) of the Commissioners for Revenue and Customs Act 2005 functions previously exercisable by the Commissioners of Inland Revenue are now exercisable by the Commissioners for His Majesty’s Revenue and Customs."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2024/320/introduction",
    "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."
}