Part 1 Amendments of CTA 2009
Finance Act 2013 (2013 c 29) | Legislation

SCHEDULE 16 Tax Relief for Television Production

Section 36

Part 1 Amendments of CTA 2009

1

After Part 15 of CTA 2009 insert—

“Part 15A
Television Production
Chapter 1
Introduction
Introductory
1216A Overview of Part

(1)     This Part is about television production.

(2)     Sections 1216AA to 1216AJ contain definitions and other provisions about interpretation that apply for the purposes of this Part.

See, in particular—

(a)     section 1216AB, which explains what is meant by a “relevant programmeâ€, and

(b)     section 1216AE, which explains how a company comes to be treated as the television production company in relation to a relevant programme.

(3)     Chapter 2 is about the taxation of the activities of a television production company and includes—

(a)     provision for the company's activities in relation to its relevant programme to be treated as a separate trade, and

(b)     provision about the calculation of the profits and losses of that trade.

(4)     Chapter 3 is about relief (called “television tax reliefâ€) which can be given to a television production company—

(a)     by way of additional deductions to be made in calculating the profits or losses of the company's separate trade, or

(b)     by way of

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