The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) Regulations 2024
These Regulations amend the Income and Corporation Taxes (Electronic Communications) Regulations 2003 (S.I. 2003/282) (“the 2003 Regulations”) to require claims for the creative sector tax reliefs to be submitted electronically. These regulations also specify the additional information required to be provided by claimant companies in support of any claims for the creative sector tax reliefs.
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Lifecycle
Department
Made
05 Mar 2024
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In force
01 Apr 2024
Enabling power
The Commissioners for His Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by paragraph 83WA of Schedule 18 to the Finance Act 1998, section 132 of the Finance Act 1999, section 135 and 136 of the Finance Act 2002and now exercisable by them.
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