33Television tax relief: activities to be treated as separate tradeU.K.
This section has no associated Explanatory Notes
(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)).”