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 2025 and come into force on 15th April 2025.
(2) These Regulations have effect in relation to claims made under Parts 14A to 15E of the Corporation Tax Act 2009(1) on or after 15th April 2025.
2009 c. 4. Part 14A, was inserted by paragraph 1 of Schedule 2 to the Finance Act 2024, Part 15A was inserted by paragraph 1 of Schedule 16 to the Finance Act 2013 (c. 29), Part 15B was inserted by paragraph 1 of Schedule 17 to the Finance Act 2013, Part 15C was inserted by paragraph 1 of Schedule 4 to the Finance Act 2014 (c. 26), Part 15D was inserted by paragraph 1 of Schedule 8 to the Finance Act 2016 (c. 24) and Part 15E was inserted by paragraph 1 of Schedule 6 to the Finance (No. 2) Act 2017 (c. 32).