Summary
1.This section introduces a new tax relief for producers of children’s television programmes. This has effect in relation to accounting periods beginning on or after 1 April 2015.
1.This section introduces a new tax relief for producers of children’s television programmes. This has effect in relation to accounting periods beginning on or after 1 April 2015.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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