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Corporation Tax (Northern Ireland) Act 2015

Chapter 11

70.Chapter 11 modifies the operation of Part 15 of CTA 2009 (film tax relief) in relation to expenditure incurred by a company which is a Northern Ireland company in an accounting period.

71.Part 15 of CTA 2009 provides for an additional deduction for qualifying expenditure on a qualifying film. This deduction together with any tax deductible film expenditure is deducted from the income arising from the film. Any resultant loss may be surrendered for a payable tax credit.

72.Chapter 11 of Part 8B provides that where all or some of the qualifying expenditure is Northern Ireland expenditure (as defined by new section 357R(2)(a)), the company is entitled to a supplementary deduction. The amount of the supplementary deduction is set to give the same cash value of the relief the company would have received if none of the expenditure was Northern Ireland expenditure.

73.Chapter 11 of Part 8B also ensures that the same amount of film tax credit is payable under section 1201 of CTA 2009 and that the restricted loss relief rules for film losses are maintained.

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