Finance Act 2013

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)”.

Commencement Information

I1 Sch. 18 para. 15 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)

I2 Sch. 18 para. 15 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)