808AAssets representing production expenditure on certain TV programmes

1

This Part does not apply to an intangible fixed asset held by a television production company so far as it represents production expenditure on a television programme to which Chapter 2 of Part 15A (taxation of activities of television production company) applies.

2

In this section—

a

“television programme” has the same meaning as in Part 15A (see section 1216AA),

b

“television production company” has the same meaning as in that Part (see section 1216AE), and

c

“production expenditure” has the same meaning as in that Part (see section 1216AG(2)).

808BAssets representing core expenditure on video games

1

This Part does not apply to an intangible fixed asset held by a video games development company so far as it represents core expenditure on a video game to which Chapter 2 of Part 15B (taxation of activities of video games development company) applies.

2

In this section—

a

“video game” has the same meaning as in Part 15B (see section 1217AA),

b

“video games development company” has the same meaning as in that Part (see section 1217AB), and

c

“core expenditure” has the same meaning as in that Part (see section 1217AD).