8(1)In section 1217RF(2) (exclusion of expenditure eligible for other creative sector relief)—
(a)in the words before paragraph (a), for the words from “(assuming” to the end substitute “the company would be able to claim”;
(b)before paragraph (a) insert—
“(za)an R&D expenditure credit under Chapter 6A of Part 3,
(zb)relief under Part 13 (relief for expenditure on research and development),”.
(2)Those amendments have effect in relation to expenditure incurred on or after 1 April 2024.