SCHEDULES
SCHEDULE 18U.K.Television and video games tax relief: consequential amendments
CTA 2009U.K.
15(1)Schedule 4 to CTA 2009 (index of defined expressions) is amended as follows.U.K.
(2)At the appropriate place insert—
| “the company (in Chapter 5 of Part 15A) | section 1216E(1)”; |
| “company tax return (in Part 15A) | section 1216AJ”; |
| “the completion period (in Chapter 5 of Part 15A) | section 1216E(1)”; |
| “co-producer (in Part 15A) | section 1216AI”; |
| “core expenditure (in Part 15A) | section 1216AG(3)”; |
| “costs of the relevant programme (in Chapter 2 of Part 15A) | section 1216BC”; |
| “final certificate (in Chapter 5 of Part 15A) | section 1216CC”; |
| “income from the relevant programme (in Chapter 2 of Part 15A) | section 1216BB”; |
| “interim accounting period (in Chapter 5 of Part 15A) | section 1216E(1)”; |
| “interim certificate (in Chapter 5 of Part 15A) | section 1216CC”; |
| “principal photography (in Part 15A) | section 1216AF(2)”; |
| “production expenditure (in Part 15A) | section 1216AG(2)”; |
| “qualifying co-production (in Part 15A) | section 1216AI”; |
| “qualifying expenditure (in Chapter 3 of Part 15A) | section 1216CF(3)”; |
| “relevant programme (in Part 15A) | section 1216AB”; |
| “the separate programme trade (in Chapters 2, 3 and 5 of Part 15A) | section 1216B(3)”; |
| “special television relief (in Chapter 5 of Part 15A) | section 1216E(1)”; |
| “television production activities (in Part 15A) | section 1216AF”; |
| “television production company (in Part 15A) | section 1216AE”; |
| “television programme (in Part 15A) | section 1216AA”; |
| “television tax relief (in Part 15A) | section 1216C(2)”; |
| “UK expenditure (in Part 15A) | section 1216AH”. |
(3)At the appropriate place insert—
| “the company (in Chapter 5 of Part 15B) | section 1217E(1)”; |
| “company tax return (in Part 15B) | section 1217AF”; |
| “the completion period (in Chapter 5 of Part 15B) | section 1217E(1)”; |
| “core expenditure (in Part 15B) | section 1217AD”; |
| “costs of the video game (in Chapter 2 of Part 15B) | section 1217BC”; |
| “final certificate (in Chapter 5 of Part 15B) | section 1217CC”; |
| “income from the video game (in Chapter 2 of Part 15B) | section 1217BB”; |
| “interim accounting period (in Chapter 5 of Part 15B) | section 1217E(1)”; |
| “interim certificate (in Chapter 5 of Part 15B) | section 1217CC”; |
| “qualifying expenditure (in Chapter 3 of Part 15B) | section 1217CF(3)”; |
| “the separate video game trade (in Chapters 2, 3 and 5 of Part 15B) | section 1217B(3)”; |
| “special video games relief (in Chapter 5 of Part 15B) | section 1217E(1)”; |
| “UK expenditure (in Part 15B) | section 1217AE”; |
| “video game (in Part 15B) | section 1217AA”; |
| “video games development activities (in Part 15B) | section 1217AC”; |
| “video games development company (in Part 15B) | section 1217AB”; |
| “video games tax relief (in Part 15B) | section 1217C(2)”. |