Section 1179A Overview of PartF1

lays down special rules about the taxation of companies in relation to certain production activities in creative sectors, and

provides an entitlement to a credit in respect of expenditure on those activities.

this Chapter makes general provision about the application of Chapters 2 and 3 and about the interpretation of this Part;

Chapter 2 lays down the special rules about taxation;

Chapter 3 provides the entitlement to credit;

Chapter 4 makes provision about the application of this Part to films and television programmes;

Chapter 5 makes provision about the application of this Part to video games.