Corporation Tax Act 2009 (c. 4)

[F1 PART 15C U.K. Theatrical Productions

Textual Amendments

F1 Pt. 15C inserted (17.7.2014 for specified purposes and with effect in accordance with Sch. 4 para. 16 of the amending Act, 22.8.2014 in so far as not already in force) by Finance Act 2014 (c. 26), Sch. 4 paras. 1, 16; S.I. 2014/2228, art. 2

Interpretation U.K.

1217OB Index U.K.

In this Part—

• “commercial purpose condition” has the meaning given by section 1217GA;

• “company tax return” has the meaning given by section 1217OA;

• “core expenditure” has the meaning given by section 1217GC;

• “costs”, in relation to a theatrical production, has the meaning given by section 1217IC;

• “EEA expenditure” has the meaning given by section 1217GB;

• “EEA expenditure condition” has the meaning given by section 1217GB;

• references to “income from a theatrical production” are to be read in accordance with section 1217IB;

• “production company” has the meaning given by section 1217FC;

• “qualifying expenditure” has the meaning given by section 1217JA;

• references to the “separate theatrical trade” are to be read in accordance with section 1217I;

• “theatrical production” has the meaning given by section 1217FA (read with section 1217FB).]