http://www.legislation.gov.uk/ukpga/2024/3/schedule/2/paragraph/16Finance Act 2024Statute Law Database2024-10-18Expert Participation2024-09-03SchedulesSchedule 2Films, television programmes and video gamesPart 5Commencement and transitional provision16General commencement1

No election under section 1179B(1) of CTA 2009 may be made in a company tax return for an accounting period ending before 1 January 2024.

2

The amendments made by Parts 3 and 4 of this Schedule have effect in relation to accounting periods beginning on or after 1 April 2027.

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<portionBody>
<hcontainer name="schedules" eId="d4e244" period="#period2">
<heading>Schedules</heading>
<hcontainer name="schedule" eId="schedule-2" period="#period1">
<num>Schedule 2</num>
<heading>Films, television programmes and video games</heading>
<part eId="schedule-2-part-5" period="#period1">
<num>Part 5</num>
<heading>Commencement and transitional provision</heading>
<paragraph eId="schedule-2-paragraph-16" period="#period1">
<num>16</num>
<heading>General commencement</heading>
<subparagraph eId="schedule-2-paragraph-16-1">
<num>1</num>
<content>
<p>
No election under section
<a href="#p06412">1179B</a>
<a href="#p06414">(1)</a>
of CTA 2009 may be made in a company tax return for an accounting period ending before 1 January 2024.
</p>
</content>
</subparagraph>
<subparagraph eId="schedule-2-paragraph-16-2">
<num>2</num>
<content>
<p>
The amendments made by Parts
<a href="#schedule-2-part-3">3</a>
and
<a href="#schedule-2-part-4">4</a>
of this Schedule have effect in relation to accounting periods beginning on or after 1 April 2027.
</p>
</content>
</subparagraph>
</paragraph>
</part>
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