Corporation Tax Act 2009 (c. 4)

[F1 PART 15A U.K. Television production

Textual Amendments

F1 Pt. 15A inserted (17.7.2003 for specified purposes, 19.7.2003 in so far as not already in force, and with effect in accordance with Sch. 16 para. 3 of the amending Act) by Finance Act 2013 (c. 29), Sch. 16 paras. 1, 2; S.I. 2013/1817, art. 2(1)

CHAPTER 1 U.K. Introduction

Other interpretation U.K.

1216AG “Production expenditure” and “core expenditure” U.K.

(1) This section applies for the purposes of this Part.

(2) “Production expenditure”, in relation to a relevant programme, means expenditure on television production activities in connection with the programme.

(3) “Core expenditure”, in relation to a relevant programme, means production expenditure on pre-production, principal photography and post-production of the programme.]