The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) (Amendment) Regulations 2025
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Change 1
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In the Schedule (additional information to be provided in relation to creative industry claims), for paragraph 2 substitute— 2 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). .
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In the Schedule (additional information to be provided in relation to creative industry claims), for paragraph 2 substitute— 2 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). .
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