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Chapter 10A Films, television programmes and video games qualifying for expenditure creditF1F2

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  1. Introduction
  2. Expenditure credit
  3. Losses of separate trade

Annotations

Textual amendments

F1

Pt. 8B inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), s. 1

F2

Pt. 8B Ch. 10A inserted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 2 para. 6(4) (with Sch. 2 paras. 16(1), 17-25)