Corporation Tax Act 2009

[F1 808A Assets representing production expenditure on certain TV programmes U.K.

(1) This Part does not apply to an intangible fixed asset held by a television production company so far as it represents production expenditure on a television programme to which Chapter 2 of Part 15A (taxation of activities of television production company) applies.

(2) In this section—

(a) “television programme” has the same meaning as in Part 15A (see section 1216AA),

(b) “television production company” has the same meaning as in that Part (see section 1216AE), and

(c) “production expenditure” has the same meaning as in that Part (see section 1216AG(2)).]

Textual Amendments

F1 Ss. 808A, 808B inserted (with effect in accordance with Sch. 18 para. 23 of the amending Act) by Finance Act 2013 (c. 29), Sch. 18 paras. 9, 22; S.I. 2013/1817, art. 2(2); S.I. 2014/1962, art. 2(3)