Section 1179DW When the separate trade beginsF1

United Kingdom

For the purposes of section 1179B, the production company for a film or television programme is treated as beginning the separate production trade in respect of the film or programme—

(a)

when pre-production of the film or programme begins,

(b)

if earlier, when any income from the film or programme is received by the company.

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)