Finance Act 2013

CTA 2009

15 (1) Schedule 4 to CTA 2009 (index of defined expressions) is amended as follows.

(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)”.