Corporation Tax Act 2009

This section has no associated Explanatory Notes

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;
F2...
F2...
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).]
[F3“UK expenditure” has the meaning given by section 1217GB;
“UK expenditure condition” has the meaning given by section 1217GB.]

Textual Amendments

F1Pt. 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