SCHEDULES
SCHEDULE 18Television and video games tax relief: consequential amendments
FA 1998
I1I23
1
Paragraph 10 (other claims and elections to be included in return) is amended as follows.
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).