# Corporation Tax Act 2009, Section 1217OB: Index


In this Part—
“commercial purpose condition” has the meaning given by section 1217GA;
“company tax return” has the meaning given by section 1217OA;
“core expenditure” has the meaning given by section 1217GC;
“costs”, in relation to a theatrical production, has the meaning given by section 1217IC;
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references to “income from a theatrical production” are to be read in accordance with section 1217IB;
“production company” has the meaning given by section 1217FC;
“qualifying expenditure” has the meaning given by section 1217JA;
references to the “separate theatrical trade” are to be read in accordance with section 1217I;
“theatrical production” has the meaning given by section 1217FA (read with section 1217FB).
“UK expenditure” has the meaning given by section 1217GB;
“UK expenditure condition” has the meaning given by section 1217GB.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/1217OB (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-1217OB
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.