2025 No. 383

CORPORATION TAX

The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) (Amendment) Regulations 2025

Made

24th March 2025

Laid before the House of Commons

25th March 2025

Coming into force

15th April 2025

The Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by paragraph 83WA of Schedule 18 to the Finance Act 1998(1).

(1)

1998 c. 36; Schedule 18, paragraph 83WA was inserted by section 7 of, and paragraph 3(1) of Schedule 6 to, the Finance Act 2024 (c. 3).