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Finance Act 2013
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Version Superseded: 19/07/2013
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3(1)Paragraph 10 (other claims and elections to be included in return) is amended as follows.U.K.
(2)In sub-paragraph (4), for “film tax relief” substitute “ tax relief under Part 15, 15A or 15B of the Corporation Tax Act 2009 ”.
(3)After sub-paragraph (5) insert—
“(6)An election under section 1216AE(7) of the Corporation Tax Act 2009 (election not to be a television production company) can only be made by being included in a company tax return (see section 1216AE(8)(a) of that Act).
(7)An election under section 1217AB(6) of the Corporation Tax Act 2009 (election not to be a video games development company) can only be made by being included in a company tax return (see section 1217AB(7)(a) of that Act).”
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