There are currently no known outstanding effects for the Finance Act 2013, Paragraph 20.
20(1)Section 357CK (deductions that are not routine deductions) is amended as follows.U.K.
(2)In subsection (1), at the end insert—
“(e)subsection (7A) (television production expenditure),
(f)subsection (7B) (video games development expenditure).”
(3)After subsection (7) insert—
“(7A)Head 5 is—
(a)the amount of any qualifying expenditure on a television programme for which an additional deduction for the accounting period is obtained by the company under Part 15A of CTA 2009, and
(b)the amount of that additional deduction.
(7B)Head 6 is—
(a)the amount of any qualifying expenditure on a video game for which an additional deduction for the accounting period is obtained by the company under Part 15B of CTA 2009, and
(b)the amount of that additional deduction.”
Commencement Information
I1Sch. 18 para. 20 in force at 19.7.2013 for the purposes of the amendments made by that paragraph, so far as relating to television tax relief by S.I. 2013/1817, art. 2(2)
I2Sch. 18 para. 20 in force at 1.4.2014 for the purposes of the amendments made by that paragraph, so far as relating to video games development tax relief by S.I. 2014/1962, art. 2(3)
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