PART 1 U.K. Income tax, corporation tax and capital gains tax

CHAPTER 3 U.K. Corporation tax: general

31 Television tax relief U.K.

(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.