PART 1Income tax, corporation tax and capital gains tax
CHAPTER 3Corporation tax: general
31Television tax relief
(1)
In section 1216CE(1) of CTA 2009 (television tax relief: UK expenditure condition) for “25%” substitute “
10%
”
.
(2)
The amendment made by subsection (1) has effect in relation to relevant programmes the principal photography of which is not completed before 1 April 2015.