Part 14A

Films, television programmes and video games
Chapter 4

Films and television programmes

Qualifying expenditure and rate of credit

Excluded expenditure: research and development and unpaid amounts
1179DT
1
Expenditure is excluded expenditure to the extent that the production company would, in respect of the expenditure, be able to claim—
a. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b
relief under Part 13 (relief for expenditure on research and development).
2
Expenditure is excluded expenditure for an accounting period to the extent that it is not paid before the end of the period of four months beginning with the first day after the final day of the accounting period.
Pt. 14A inserted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 2 para. 1 (with Sch. 2 paras. 16(1), 17-25)
S. 1179DT(a) omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 12(2)(a), 16; S.I. 2024/286, reg. 2
Words in s. 1179DT heading inserted (20.3.2025) by Finance Act 2025 (c. 8), s. 28(2)(a) (with s. 28(6))
S. 1179DT renumbered as s. 1179DT(1) (20.3.2025) by Finance Act 2025 (c. 8), s. 28(2)(b) (with s. 28(6))
S. 1179DT(2) inserted (20.3.2025) by Finance Act 2025 (c. 8), s. 28(2)(c) (with s. 28(6))