TTR10610 - Theatre Tax Relief: overview and general definitions: subsidy control

Part 15C CTA 2009 is a subsidy scheme made in compliance with the Subsidy Control Act 2022 (SCA 2022).

In compliance with the SCA 2022, HMRC has published details of the scheme on the UK’s subsidy transparency database - View subsidies awarded by UK public authorities - GOV.UK (www.gov.uk).  HMRC will also publish details of certain individual subsidies over the value of £100,000 awarded under the scheme, as required by the legislation.