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Corporation Tax Act 2009
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Changes over time for: Section 1217O
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- 17/07/2014- Amendment
- 06/04/2021
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Corporation Tax Act 2009, Section 1217O is up to date with all changes known to be in force on or before 29 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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[F11217OActivities involved in developing, producing, running or closing a productionU.K.
This section has no associated Explanatory Notes
The Treasury may by regulations amend section 1217GC (core expenditure) or 1217IC (costs of production) for the purpose of providing that activities of a specified description are, or are not, to be regarded as activities involved in developing or (as the case may be) producing, running or closing—
(a)a theatrical production, or
(b)a theatrical production of a specified description.]
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
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