Corporation Tax Act 2009 (c. 4)

[F1 PART 15A U.K. Television production

Textual Amendments

F1 Pt. 15A inserted (17.7.2013 for specified purposes, 19.7.2013 in so far as not already in force, and with effect in accordance with Sch. 16 para. 3 of the amending Act) by Finance Act 2013 (c. 29), Sch. 16 paras. 1, 2; S.I. 2013/1817, art. 2(1)

CHAPTER 5 U.K. Provisional entitlement to relief

1216E Introduction U.K.

(1) In this Chapter—

• “the company” means the television production company in relation to a relevant programme,

• “the completion period” means the accounting period of the company—

  (a)

  in which the relevant programme is completed, or

  (b)

  if the company does not complete the relevant programme, in which it abandons television production activities in relation to it,

• “interim accounting period” means any earlier accounting period of the company during which television production activities are carried on in relation to the relevant programme,

• “interim certificate” and “final certificate” have the meaning given by section 1216CC,

• “the separate programme trade” means the company's separate trade in relation to the relevant programme (see section 1216B), and

• “special television relief” means—

  (a)

  television tax relief, or

  (b)

  relief under section 1216DC (transfer of terminal losses from one relevant programme to another).

(2) The company's company tax return for the completion period must state that the relevant programme has been completed or that the company has abandoned television production activities in relation to it (as the case may be).]