{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217OB",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217OB.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/1217OB",
  "kind": "section",
  "number": "1217OB",
  "heading": "Index",
  "text": "In this Part—\n“commercial purpose condition” has the meaning given by section 1217GA;\n“company tax return” has the meaning given by section 1217OA;\n“core expenditure” has the meaning given by section 1217GC;\n“costs”, in relation to a theatrical production, has the meaning given by section 1217IC;\n...\n...\nreferences to “income from a theatrical production” are to be read in accordance with section 1217IB;\n“production company” has the meaning given by section 1217FC;\n“qualifying expenditure” has the meaning given by section 1217JA;\nreferences to the “separate theatrical trade” are to be read in accordance with section 1217I;\n“theatrical production” has the meaning given by section 1217FA (read with section 1217FB).\n“UK expenditure” has the meaning given by section 1217GB;\n“UK expenditure condition” has the meaning given by section 1217GB.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 15C inserted (17.7.2014 for specified purposes and with effect in accordance with Sch. 4 para. 16 of the amending Act, 22.8.2014 in so far as not already in force) by Finance Act 2014 (c. 26), Sch. 4 paras. 1, 16; S.I. 2014/2228, art. 2"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 1217OB omitted (22.2.2024) by virtue of Finance Act 2024 (c. 3), Sch. 3 para. 5(3)(a) (with Sch. 3 para. 11)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 1217OB inserted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 3 para. 5(3)(b) (with Sch. 3 para. 11)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/1217OB",
    "retrieved_at": "2026-10-29T09:11:19.560467+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}