Citation, commencement and effect

1.—(1) These Regulations may be cited as the Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) (Amendment) Regulations 2026 and come into force on 1st April 2026.

(2) These Regulations have effect in relation to claims made under Parts 14A to 15E of the Corporation Tax Act 2009(2) on or after 6th April 2026.

Amendment of the Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) Regulations 2024

2. The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) Regulations 2024(3) are amended as follows.

Amendment of paragraph 1 of the Schedule

3.—(1) Paragraph 1 of the Schedule (additional information to be provided in relation to creative industry claims) is amended as follows.

(2) For sub-paragraph (5), substitute—

“(5) information relating to individual productions where—

(a)for the purpose of a claim under Parts 14A to 15B of the Corporation Tax Act 2009(4), “production” has the same meaning as in section 1179AA of the Corporation Tax Act 2009(5), and

(b)for the purpose of a claim under Parts 15C to 15E of the Corporation Tax Act 2009—

(i)“production” means theatrical production, orchestral concert or exhibition(6), and

(ii)“the highest value productions” means—

(aa)where a claim relates to 11 or more productions, the 10 productions within the claim for which the largest amounts of additional deduction are claimed, or

(bb)where a claim relates to 10 or fewer productions, each of the productions.”.

Amendment of Table 1 of the Schedule

4.—(1) Table 1 (required information relating to all creative claims under Parts 14A to 15E of the Corporation Tax Act 2009) in the Schedule is amended as follows.

(2) In the entry relating to the topic headed “Details of claim(s)”, in the column headed “Specified information” after paragraph “(a)” insert—

“(aa)for claims under Parts 14A to 15E, of the Corporation Tax Act 2009, whether the company(7):

(i)has made any previous claims for relief under Parts 14A to 15E of the Corporation Tax Act 2009, in respect of any earlier accounting periods, and

(ii)intends to make a claim for relief under Part 13 of the Corporation Tax Act 2009, in respect of the accounting period to which this claim relates,

(ab)for all claims under Parts 15C to 15E of the Corporation Tax Act 2009, the total number of productions included in the claim, and

(ac)for claims under Parts 15C to 15E of the Corporation Tax Act 2009, which relate to 11 or more productions, in respect of productions that are not the highest value productions:

(i)the total amount of theatre tax credit, orchestra tax credit, or museums and galleries exhibition tax credit claimed at each rate,

(ii)for Theatrical productions, touring information, to include the number, date(s), and location(s) of performance(s),

(iii)for Orchestral concerts and concert series, whether a concert series election has been made in respect of any of these productions, and

(iv)for Museums and Galleries Exhibitions, touring information, to include the date(s) of the tour, number of tours and location(s) of venue(s).”.

(3) In the entry relating to the topic “Complete for every individual production”, in the column headed “Specified information”—

(a)in paragraphs (e), (f), and (g), at the end of the opening text and before “:”, insert “, with respect to each of the highest value productions”.

(b)in paragraph (j), for “15E” substitute “15B, or each of the highest value productions subject to a claim under Parts 15C to 15E”.

(4) Omit the entry relating to the topic “At company level for claims including the Audio-visual Expenditure Credit and/or Video Games Expenditure Credit”.