Corporation Tax Act 2009 section 1040ZA

Restriction on claiming other tax reliefs

Section 1040ZA prevents companies from claiming R&D tax relief under Part 13 at the same time as claiming relief under various creative industry tax relief schemes, and sets out where those restrictions are found in the legislation.

• Companies cannot claim R&D relief alongside film tax relief, television tax relief, or video games tax relief for the same expenditure
• Companies cannot claim R&D relief alongside the audiovisual expenditure credit or video game expenditure credit regimes that replaced the older creative industry reliefs
• Companies cannot claim R&D relief alongside theatre tax credits or the additional deduction for theatrical productions
• Companies cannot claim R&D relief alongside museums and galleries exhibition tax relief