# Corporation Tax Act 2009, Section 1179A: Overview of Part

Extent: E+W+S+N.I.

(1) This Part—
(a) lays down special rules about the taxation of companies in relation to certain production activities in creative sectors, and
(b) provides an entitlement to a credit in respect of expenditure on those activities.
(2) In particular—
(a) this Chapter makes general provision about the application of Chapters 2 and 3 and about the interpretation of this Part;
(b) Chapter 2 lays down the special rules about taxation;
(c) Chapter 3 provides the entitlement to credit;
(d) Chapter 4 makes provision about the application of this Part to films and television programmes;
(e) Chapter 5 makes provision about the application of this Part to video games.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/1179A (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-1179A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.