14(1)In section 1310 of CTA 2009 (orders and regulations), subsection (4) is amended as follows.U.K.
(2)Omit the “or” at the end of paragraph (e) and after that paragraph insert—
“(ea)section 1216AF(3) (meaning of “television production activities” etc),
(eb)section 1216AH(3) (meaning of “UK expenditure” etc),
(ec)section 1216CE(2) (UK expenditure),
(ed)section 1216CF(4) (additional deduction for qualifying expenditure),
(ee)section 1216CG(3) (amount of additional deduction),
(ef)section 1217AC(2) (meaning of “video games development activities” etc),
(eg)section 1217AE(3) (meaning of “UK expenditure” etc),
(eh)section 1217CE(2) (UK expenditure),
(ei)section 1217CF(4) (additional deduction for qualifying expenditure),
(ej)section 1217CG(3) (amount of additional deduction),”.
Commencement Information
I1Sch. 18 para. 14 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. 14 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)