PART 1Income tax, corporation tax and capital gains tax
CHAPTER 3Corporation tax: general
33Television tax relief: activities to be treated as separate trade
(1)
Part 15A of CTA 2009 (television production) is amended as follows.
(2)
In section 1216A (overview), in subsection (3)(a), for “its” substitute “
each qualifying
”
.
(3)
In section 1216B (activities of television production company treated as a separate trade)—
(a)
in subsection (1), after the second “a” insert “
qualifying
”
;
(b)
in subsection (2), for “television” substitute “
qualifying relevant
”
;
(c)
at the end insert—
“(5)
In this section “qualifying relevant programme” means a relevant programme in relation to which the conditions for television tax relief are met (see section 1216C(2)).”