| 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 |
| Theatre relief | Part 15C of CTA 2009 |
| Orchestra tax relief | Part 15D of CTA 2009 |
| 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 |