# Corporation Tax Act 2009, Section 1216B: Activities of television production company treated as a separate trade

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

(1) This Chapter applies for corporation tax purposes to a company that is the television production company in relation to a qualifying relevant programme.
(2) The company's activities in relation to the programme are treated as a trade separate from any other activities of the company (including any activities in relation to any other qualifying relevant programme).
(3) In this Chapter the separate trade is called “the separate programme trade”.
(4) The company is treated as beginning to carry on the separate programme trade—
(a) when pre-production begins, or
(b) if earlier, when any income from the relevant programme is received by the company.
(5) In this section “qualifying relevant programme” means a relevant programme in relation to which the conditions for television tax relief are met (see section 1216C(2)).

---
Source: https://www.legislation.gov.uk/ukpga/2009/4/section/1216B (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-1216B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.