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9In Part 8 of CTA 2009 (intangible fixed assets), in Chapter 10 (excluded assets), after section 808 insert—
(1)This Part does not apply to an intangible fixed asset held by a television production company so far as it represents production expenditure on a television programme to which Chapter 2 of Part 15A (taxation of activities of television production company) applies.
(2)In this section—
(a)“television programme” has the same meaning as in Part 15A (see section 1216AA),
(b)“television production company” has the same meaning as in that Part (see section 1216AE), and
(c)“production expenditure” has the same meaning as in that Part (see section 1216AG(2)).
(1)This Part does not apply to an intangible fixed asset held by a video games development company so far as it represents core expenditure on a video game to which Chapter 2 of Part 15B (taxation of activities of video games development company) applies.
(2)In this section—
(a)“video game” has the same meaning as in Part 15B (see section 1217AA),
(b)“video games development company” has the same meaning as in that Part (see section 1217AB), and
(c)“core expenditure” has the same meaning as in that Part (see section 1217AD).”
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