Schedule 6 - Administration of creative sector reliefs

Part of Finance Bill – in the House of Commons at 6:30 pm on 5 February 2024.

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Amendments made: 4, page 138, leave out lines 15 to 20.

This amendment and Amendments 5 and 6 allow regulations imposing information requirements for creative sector relief to provide for consequences of non-compliance short of the total invalidity of the claim (for instance, by making a claim invalid only so far as it relates to certain items of expenditure).

Amendment 5, page 138, line 25, after “which” insert

“, and the time by which,”.

See the explanatory statement for Amendment 4.

Amendment 6, page 138, line 26, at end insert—

“(c) the consequences of failing to provide the information as required (which may include the total or partial invalidity of the claim or a reduction of the claimed relief).”—(Nigel Huddleston.)

See the explanatory statement for Amendment 4.

Third Reading