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Contents

Official guidance
Creative Industries Expenditure Credit Manual

CREC010000 · Chapter 1 - Overview and definitions

  • CREC010100 · Overview and definitions: introduction
  • CREC010200 · Overview and definitions: production companies
  • CREC010300 · Overview and definitions: co-productions
  • CREC010400 · Overview and definitions: film & TV - phases of production
  • CREC010500 · Overview and definitions: video games - phases of development
  • CREC010510 · Overview and definitions: rights payments
  • CREC010600 · Overview and definitions: subsidy control
  • CREC010700 · Overview and definitions: Creative Industries Unit
  • CREC010800 · Overview and definitions: exchange of information between HMRC, DCMS and the BFI
  • CREC010900 · Overview and definitions: legislation
  1. Chapter 1 - Overview and definitions: contents
  2. Overview and definitions: subsidy control

CREC010600 | Overview and definitions: subsidy control

From HM Revenue & Customs · Creative Industries Expenditure Credit Manual

Part 14A CTA 2009 is a subsidy scheme made in compliance with the Subsidy Control Act 2022 (SCA 2022).

In compliance with the SCA 2022, HMRC has published details of the scheme on the UK’s subsidy transparency database - View subsidies awarded by UK public authorities - GOV.UK (www.gov.uk). HMRC will also publish details of certain individual subsidies over the value of £100,000 awarded under the scheme, as required by the legislation.

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