A creative work is a manifestation of creative effort including fine artwork (sculpture, paintings, drawing, sketching, performance art), dance, writing (literature), filmmaking, and composition.Creative works require a creative mindset and are not typically rendered in an arbitrary fashion although some works demonstrate [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 substantive form or process. The creative process can involve one or more individuals. Typically the creative process has some aesthetic value that is identified as a creative expression which itself generally invokes external stimuli which a person views as creative.The term is frequently used in the context of copyright.[1]
For the purpose of section 221(2)(c) of the Income Tax (Trading and Other Income) Act 2005, the expression "creative works" means: