Section 1179D Application of Chapters 2 and 3 to films and television programmesF1

United Kingdom

(1)

For the purposes of this Part—

(a)

a qualifying film (see section 1179DB) or qualifying television programme (see section 1179DE) is a qualifying production, and

(b)

the production company for a qualifying film or a qualifying television programme (see section 1179DP) is the qualifying company for that film or programme.

(2)

The following provisions of this Chapter apply for the purposes of this Part in relation to films and television programmes.

(3)

Expenditure credit under Chapter 3 is called “audiovisual expenditure credit” when the entitlement to it arises in respect of a film or television programme.

Annotations

Textual amendments

F1: Pt. 14A inserted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 2 para. 1 (with Sch. 2 paras. 16(1), 17-25)