Finance Act 2013 (c. 29)

SCHEDULES

SCHEDULE 18 U.K. Television and video games tax relief: consequential amendments

CTA 2009 U.K.

10 U.K. In Part 13 of CTA 2009 (additional relief for expenditure on research and development), after section 1040 insert—

“1040ZA Restriction on claiming other tax reliefs

(1) For provision prohibiting relief being given under this Part and under Chapter 3 of Part 15 (film tax relief), see section 1195(3A).

(2) For provision prohibiting relief being given under this Part and under Chapter 3 of Part 15A (television tax relief), see section 1216C(4).

(3) For provision prohibiting relief being given under this Part and under Chapter 3 of Part 15B (video games tax relief), see section 1217C(4).”

Commencement Information

I1 Sch. 18 para. 10 in force at 19.7.2013 for the purposes of the amendment made by that paragraph, so far as relating to television tax relief by S.I. 2013/1817, art. 2(2)

I2 Sch. 18 para. 10 in force at 1.4.2014 for the purposes of the amendment made by that paragraph, so far as relating to video games development tax relief by S.I. 2014/1962, art. 2(3)