Paragraph 1

United Kingdom

A claim to which Part 9D of Schedule 18 to the Finance Act 1998 (claims for tax relief under Parts 14A to 15E of the Corporation Tax Act 2009) applies must include the information specified in Table 1 in respect of—

(1)

the company (“company” has the same meaning as section 1121 of the Corporation Tax Act 2010);

(2)

the company officer responsible for ensuring the accuracy of the information provided under this Schedule;

(3)

any agent or tax adviser engaged by the company, or which has provided services to the company, in any capacity in relation to the claim;

(4)

the claim; and

F1(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.

Annotations

Textual amendments

F1: Sch. para. 1(5) substituted (1.4.2026) by The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) (Amendment) Regulations 2026 (S.I. 2026/249), regs. 1(1), 3(2) (with reg. 1(2))

Notes on Schedule

Textual amendments

F1: Words in Sch. Table 1 inserted (1.4.2026) by The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) (Amendment) Regulations 2026 (S.I. 2026/249), regs. 1(1), 4(2) (with reg. 1(2))
F2: Words in Sch. Table 1 omitted (15.4.2025) by virtue of The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) (Amendment) Regulations 2025 (S.I. 2025/383), regs. 1(1), 6(2) (with reg. 1(2))
F3: Words in Sch. Table 1 inserted (15.4.2025) by The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) (Amendment) Regulations 2025 (S.I. 2025/383), regs. 1(1), 6(3)(a) (with reg. 1(2))
F4: Word in Sch. Table 1 inserted (15.4.2025) by The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) (Amendment) Regulations 2025 (S.I. 2025/383), regs. 1(1), 6(3)(b) (with reg. 1(2))
F5: Words in Sch. Table 1 inserted (1.4.2026) by The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) (Amendment) Regulations 2026 (S.I. 2026/249), regs. 1(1), 4(3)(a) (with reg. 1(2))
F6: Word in Sch. Table 1 omitted (15.4.2025) by virtue of The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) (Amendment) Regulations 2025 (S.I. 2025/383), regs. 1(1), 6(3)(c) (with reg. 1(2))
F7: Words in Sch. Table 1 substituted (15.4.2025) by The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) (Amendment) Regulations 2025 (S.I. 2025/383), regs. 1(1), 6(3)(d)(i) (with reg. 1(2))
F8: Words in Sch. Table 1 substituted (15.4.2025) by The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) (Amendment) Regulations 2025 (S.I. 2025/383), regs. 1(1), 6(3)(d)(ii) (with reg. 1(2))
F9: Word in Sch. Table 1 omitted (15.4.2025) by virtue of The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) (Amendment) Regulations 2025 (S.I. 2025/383), regs. 1(1), 6(3)(e)(i) (with reg. 1(2))
F10: Words in Sch. Table 1 inserted (15.4.2025) by The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) (Amendment) Regulations 2025 (S.I. 2025/383), regs. 1(1), 6(3)(e)(ii) (with reg. 1(2))
F11: Words in Sch. Table 1 substituted (15.4.2025) by The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) (Amendment) Regulations 2025 (S.I. 2025/383), regs. 1(1), 6(3)(f)(i) (with reg. 1(2))
F12: Word in Sch. Table 1 omitted (15.4.2025) by virtue of The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) (Amendment) Regulations 2025 (S.I. 2025/383), regs. 1(1), 6(3)(f)(ii) (with reg. 1(2))
F13: Words in Sch. Table 1 omitted (15.4.2025) by virtue of The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) (Amendment) Regulations 2025 (S.I. 2025/383), regs. 1(1), 6(3)(f)(iii) (with reg. 1(2))
F14: Words in Sch. Table 1 inserted (15.4.2025) by The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) (Amendment) Regulations 2025 (S.I. 2025/383), regs. 1(1), 6(3)(g) (with reg. 1(2))
F15: Words in Sch. Table 1 substituted (1.4.2026) by The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) (Amendment) Regulations 2026 (S.I. 2026/249), regs. 1(1), 4(3)(b) (with reg. 1(2))
F16: Words in Sch. Table 1 inserted (15.4.2025) by The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) (Amendment) Regulations 2025 (S.I. 2025/383), regs. 1(1), 6(4) (with reg. 1(2))
F17: Words in Sch. Table 1 omitted (15.4.2025) by virtue of The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) (Amendment) Regulations 2025 (S.I. 2025/383), regs. 1(1), 6(5)(a) (with reg. 1(2))
F18: Words in Sch. Table 1 omitted (15.4.2025) by virtue of The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) (Amendment) Regulations 2025 (S.I. 2025/383), regs. 1(1), 6(5)(b) (with reg. 1(2))
F19: Words in Sch. Table 1 omitted (1.4.2026) by virtue of The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) (Amendment) Regulations 2026 (S.I. 2026/249), regs. 1(1), 4(4) (with reg. 1(2))

Commencement

I1: Sch. in force at 1.4.2024, see reg. 1

Footnotes

f1: S.I. 2003/2682, to which there are amendments not relevant to these Regulations.