Finance Act 2024

CTA 2009 U.K.

12 (1) CTA 2009 is amended as follows.

(2) In section 1040ZA (restrictions on claiming other reliefs where R&D relief given), omit subsections (1) to (3).

(3) In section 1310(4) (orders and regulations subject to affirmative procedure), omit paragraphs (a) to (ej).

(4) In Schedule 4 (index of defined expressions), omit the following entries—

• “company tax return (in Part 15)”;

• “company tax return (in Part 15A)”;

• “company tax return (in Part 15B)”;

• “the completion period (in Chapter 5 of Part 15)”;

• “the completion period (in Chapter 5 of Part 15A)”;

• “the completion period (in Chapter 5 of Part 15B)”;

• “co-producer (in Part 15)”;

• “co-producer (in Part 15A)”;

• “core expenditure (in Part 15)”;

• “core expenditure (in Part 15A)”;

• “core expenditure (in Part 15B)”;

• “costs of the film (in Chapter 2 of Part 15)”;

• “costs of the relevant programme (in Chapter 2 of Part 15A)”;

• “costs of the video game (in Chapter 2 of Part 15B)”;

• “European expenditure (in Part 15B)”;

• “film (in Part 15)”;

• “film-making activities (in Part 15)”;

• “film production company (in Part 15)”;

• “film tax relief (in Part 15)”;

• “final certificate (in Chapter 5 of Part 15)”;

• “final certificate (in Chapter 5 of Part 15A)”;

• “final certificate (in Chapter 5 of Part 15B)”;

• “income from the film (in Chapter 2 of Part 15)”;

• “income from the relevant programme (in Chapter 2 of Part 15A)”;

• “income from the video game (in Chapter 2 of Part 15B)”;

• “interim accounting period (in Chapter 5 of Part 15)”;

• “interim accounting period (in Chapter 5 of Part 15A)”;

• “interim accounting period (in Chapter 5 of Part 15B)”;

• “principal photography (in Part 15)”;

• “principal photography (in Part 15A)”;

• “production expenditure (in Part 15)”;

• “production expenditure (in Part 15A)”;

• “qualifying co-production (in Part 15)”;

• “qualifying co-production (in Part 15A)”;

• “qualifying expenditure (in Chapter 3 of Part 15)”;

• “qualifying expenditure (in Chapter 3 of Part 15A)”;

• “qualifying expenditure (in Chapter 3 of Part 15B)”;

• “relevant programme (in Part 15A)”;

• “the separate film trade (in Chapters 2, 3 and 5 of Part 15)”;

• “the separate programme trade (in Chapters 2, 3 and 5 of Part 15A)”;

• “the separate video game trade (in Chapters 2, 3 and 5 of Part 15B)”;

• “special film relief (in Chapter 5 of Part 15)”;

• “special television relief (in Chapter 5 of Part 15A)”;

• “special video games relief (in Chapter 5 of Part 15B)”;

• “television production activities (in Part 15A)”;

• “television production company (in Part 15A)”;

• “television programme (in Part 15A)”;

• “television tax relief (in Part 15A)”;

• “UK expenditure (in Part 15)”;

• “UK expenditure (in Part 15A)”;

• “video game (in Part 15B)”;

• “video games development activities (in Part 15B)”;

• “video games development company (in Part 15B)”;

• “video games tax relief (in Part 15B)”.