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Finance Act 2013

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Changes over time for: Paragraph 5

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There are currently no known outstanding effects for the Finance Act 2013, Paragraph 5. Help about Changes to Legislation

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5(1)Part 9D (claims for film tax relief) is amended as follows.U.K.

(2)In paragraph 83S (introduction), for “film tax relief” substitute the following reliefs—

(a)film tax relief,

(b)television tax relief,

(c)video games tax relief.

(3)The heading of that Part becomes Claims for tax relief under Part 15, 15A or 15B of the Corporation Tax Act 2009.

Commencement Information

I1Sch. 18 para. 5 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. 5 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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