4.  In regulation 2 (additional information to be provided in relation to creative industry claims), in paragraph (4)—

(a)omit the “and” at the end of sub-paragraph (a);

(b)after sub-paragraph (a) insert—

“(aa)“tax adviser” means a person appointed to give advice about the tax affairs of another person (whether appointed directly by that person or by another tax adviser of that person);”;

(c)in sub-paragraph (b), for “section 117CA” substitute “section 1179CA”;

(d)in sub-paragraph (b), after “Part 15E of the Corporation Tax Act 2009 for Museums and Galleries Exhibition Tax Relief”, for “.” substitute “; and”;

(e)after sub-paragraph (b) insert “; and

“(c)“visual effects vendor” means any person who provides relevant visual effects work to the company.”.