Finance Act 2014 (c. 26)

SCHEDULES

SCHEDULE 4 Tax relief for theatrical production

PART 2 Consequential amendments

CTA 2009

13 In Schedule 4 to CTA 2009 (index of defined expressions) at the appropriate place insert—

“commercial purpose condition (in Part 15C)

section 1217OB”;

“company tax return (in Part 15C)

section 1217OA”;

“core expenditure (in Part 15C)

section 1217GC”;

“costs of a theatrical production (in Part 15C)

section 1217IC”;

“EEA expenditure (in Part 15C)

section 1217GB”;

“EEA expenditure condition (in Part 15C)

section 1217OB”;

“income from a theatrical production (in Part 15C)

section 1217IB”;

“production company (in Part 15C)

section 1217FC”;

“qualifying expenditure (in Part 15C)

section 1217JA”;

“the separate theatrical trade (in Part 15C)

section 1217OB”;

“theatrical production (in Part 15C)

section 1217FA”.