CAA 2001U.K.
6U.K.In Schedule A1 to CAA 2001 (first-year tax credits), in paragraph 11(4), omit the “and” at the end of paragraph (b) and after paragraph (c) insert—
“(d)Chapter 3 of Part 15A of that Act (television tax credits), and
(e)Chapter 3 of Part 15B of that Act (video game tax credits).”
Commencement Information
I1Sch. 18 para. 6 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. 6 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)