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Part 15C Theatrical ProductionsC1F1

United Kingdom

  1. Introduction
  2. Companies qualifying for relief
  3. Claim for additional deduction
  4. The separate theatrical trade
  5. Amount of additional deduction
  6. Theatre tax credits
  7. Companies in insolvency
  8. Anti-avoidance etc
  9. Use of losses
  10. Provisional entitlement to relief
  11. Interpretation

Annotations

Textual amendments

F1

Pt. 15C inserted (17.7.2014 for specified purposes and with effect in accordance with Sch. 4 para. 16 of the amending Act, 22.8.2014 in so far as not already in force) by Finance Act 2014 (c. 26), Sch. 4 paras. 1, 16; S.I. 2014/2228, art. 2

Modifications

C1

Pt. 15C modified (with application in accordance with s. 17(1)(4) of the amending Act) by Finance Act 2022 (c. 3), s. 17(1)(4)