Paragraph 2 F1
United Kingdom
A claim under Part 14A, 15C, 15D or 15E of the Corporation Tax Act 2009 which includes “connected party expenditure” must, in addition to the information specified in Table 1 (required information relating to all creative claims under Parts 14A to 15E of the Corporation Tax Act 2009), also include the information specified in Table 2 (required information relating to connected party transactions).
Annotations
Textual amendments
- F1
Sch. para. 2 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), 5 (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.