Schedules

Schedule 3U.K.Theatrical productions

Part 1U.K.Amendments of Part 15C of CTA 2009

Provision to emphasise that capital expenditure does not generally qualify for reliefU.K.

4In section 1217IC (costs of theatrical production), in subsection (3), at the end insert—

(As to other capital expenditure, see section 53 and subsection (2).)