SCHEDULES

Section 180(2) and (5)

SCHEDULE 24U.K.Tax advantages constituting the grant of state aid

Tax advantage	Provision under which tax advantage is given
Business premises renovation allowances	Part 3A of CAA 2001
Zero-emission goods vehicle allowances	Section 45DA, 45DB and 212T of CAA 2001
Expenditure on plant and machinery for use in designated assisted areas (enhanced capital allowances for enterprise zones)	Sections 45K to 45N and 212U of CAA 2001

Tax advantage	Provision under which tax advantage is given
Film tax relief	Part 15 of CTA 2009
Television tax reliefs	Part 15A of CTA 2009
[F1Video games tax relief]	[F1Part 15B of CTA 2009]
Theatre relief	Part 15C of CTA 2009
Orchestra tax relief	Part 15D of CTA 2009
[F2Museums and galleries exhibition tax relief	Part 15E of CTA 2009]

Textual Amendments

F2Words in Sch. 24 Pt. 1 inserted (for specified purposes and with effect in accordance with Sch. 6 paras. 20, 21(1)(b) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 6 para. 19

Tax advantage	Provision under which tax advantage is given
Relief for SMEs: cost of research and development incurred by SME	Chapter 2 of Part 13 of CTA 2009
Vaccine research relief	Chapter 7 of Part 13 of CTA 2009

Tax advantage	Provision under which tax advantage is given to beneficiary	Person liable to receive request under section 180(5)
Reduced rate of climate change levy payable in respect of a reduced rate supply (for supplies covered by climate change agreement)	Paragraphs 42 and 44 of Schedule 6 to FA 2000	The person to whom the reduced rate taxable supply is supplied
Relief granted to investors in a company under the enterprise investment scheme	Part 5 of ITA 2007	The company whose shares are acquired by investors
[F3Relief granted to investors in a social enterprise	Part 5B of ITA 2007	The social enterprise]
Relief granted to investors in a venture capital trust under the venture capital trust scheme	Part 6 of ITA 2007	The venture capital trust

Textual Amendments