Creative work
A creative work is a manifestation of creative effort including artwork, literature, music, and paintings.
Creative works have in common a degree of arbitrariness, such that it is improbable that two people would independently create the same work. At its base creative work involves two main steps--having an idea, and then turning that idea into a reality. The term is frequently used in the context of copyright[1]
United Kingdom
For the purpose of section 221(2)(c) of the Income Tax (Trading and Other Income) Act 2005, the expression "creative works" means
- "(a) literary, dramatic, musical or artistic works, or
- (b) designs,
created by the taxpayer personally or, if the qualifying trade, profession or vocation is carried on in partnership, by one or more of the partners personally."[2]
See also
References
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- ↑ The Income Tax (Trading and Other Income) Act 2005, section 221(3)
