SCHEDULES
SCHEDULE 24Tax advantages constituting the grant of state aid
PART 1Tax advantages to which section 180(2)applies
Enhanced capital allowances
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 |
Creative tax reliefs
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 |
Theatre relief | Part 15C of CTA 2009 |
Orchestra tax relief | Part 15D of CTA 2009 |
Research and development reliefs
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 |
PART 2Tax advantages to which section 180(5) applies
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 |
Relief granted to investors in a venture capital trust under the venture capital trust scheme | Part 6 of ITA 2007 | The venture capital trust |