“(4)

For provision prohibiting an R&D expenditure credit being given under this Chapter and relief being given under section 1217H or 1217K (theatrical productions: additional deduction or theatre tax credit), see section 1217JA(2).”

“808CAssets representing expenditure incurred in course of separate theatrical trade

(1)

This Part does not apply to an intangible fixed asset held by a theatrical production company so far as the asset represents expenditure on a theatrical production that is treated under Part 15C as expenditure of a separate trade (see particularly sections 1217H and 1217IE).

(2)

In this section—

“theatrical production” has the same meaning as in Part 15C (see section 1217FA);

“theatrical production company” means a company which, for the purposes of that Part, is the production company in relation to a theatrical production (see section 1217FC).”

“(4)

For provision prohibiting relief being given under this Part and under section 1217H or 1217K (theatrical productions: additional deduction or theatre tax credit), see section 1217JA(2).”

“(ek)

section 1217GB(4) (EEA expenditure condition),

(el)

section 1217J(4) (amount of additional deduction),

(em)

section 1217O (activities involved in developing, producing, running or closing a production),”.

“commercial purpose condition (in Part 15C)

section 1217OB”;

“company tax return (in Part 15C)

section 1217OA”;

“core expenditure (in Part 15C)

section 1217GC”;

“costs of a theatrical production (in Part 15C)

section 1217IC”;

“EEA expenditure (in Part 15C)

section 1217GB”;

“EEA expenditure condition (in Part 15C)

section 1217OB”;

“income from a theatrical production (in Part 15C)

section 1217IB”;

“production company (in Part 15C)

section 1217FC”;

“qualifying expenditure (in Part 15C)

section 1217JA”;

“the separate theatrical trade (in Part 15C)

section 1217OB”;

“theatrical production (in Part 15C)

section 1217FA”.