Made under the Finance Act 1998
1 statutory instrument made using powers in the Finance Act 1998, newest first. Each one is explained section by section in plain English.
The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) (Amendment) Regulations 2025
- Made under: Finance Act 1998
The 2025 Regulations amended the 2024 regulations regarding creative industry tax relief by adding definitions, clarifying information requirements, and updating the required information for claims.
These regulations amend the 2024 regulations on tax relief for creative industries.
They clarify definitions, add information requirements for connected party transactions and visual effects vendors, and update the specified information in Table 1 of the Schedule.
The amendments are effective for claims made on or after April 15, 2025, and aim to improve clarity, transparency, and efficiency in processing tax relief claims.