PART 1Income tax, corporation tax and capital gains tax

CHAPTER 3Corporation tax: general

33Television tax relief: activities to be treated as separate trade

1

Part 15A of CTA 2009 (television production) is amended as follows.

2

In section 1216A (overview), in subsection (3)(a), for “its” substitute “ each qualifying ”.

3

In section 1216B (activities of television production company treated as a separate trade)—

a

in subsection (1), after the second “a” insert “ qualifying ”;

b

in subsection (2), for “television” substitute “ qualifying relevant ”;

c

at the end insert—

5

In this section “qualifying relevant programme” means a relevant programme in relation to which the conditions for television tax relief are met (see section 1216C(2)).