TTR10610 - Theatre Tax Relief: overview and general definitions: subsidy control
Part 15C CTA 2009 is a subsidy scheme made in compliance with the (SCA 2022).
In compliance with the SCA 2022, HMRC has published details of the scheme on the UK’s subsidy transparency database - . HMRC will also publish details of certain individual subsidies over the value of £100,000 awarded under the scheme, as required by the legislation.