# Corporation Tax Act 2009, Section 1179DZ: Effect of move out of higher-percentage category

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

(1) Subsection (2) applies if, for an accounting period, a production company is entitled to, and claims, an audiovisual expenditure credit—
(a) in respect of a film on the basis that it is an animation, or
(b) in respect of a television programme on the basis that it is an animation or a children’s programme.
(2) The production company may not, for any subsequent accounting period, claim an audiovisual expenditure credit in respect of the film or programme on the basis that it is—
(a) a qualifying film other than an animation, or
(b) a qualifying television programme other than an animation or a children’s programme.
(3) Subsection (2) ceases to apply if the company amends its company tax return for the accounting period referred to in subsection (1) to withdraw the claim for expenditure credit for that period.
(4) An amendment may be made for that purpose despite any limitation on the time within which the return could normally be amended.

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