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).