Paragraph 15 I1I2
(1)
Schedule 4 to CTA 2009 (index of defined expressions) is amended as follows.
(2)
At the appropriate place insert—
“
the company (in Chapter 5 of Part 15A) section 1216E(1) ”;
“
company tax return (in Part 15A) section 1216AJ ”;
“
the completion period (in Chapter 5 of Part 15A) section 1216E(1) ”;
“
co-producer (in Part 15A) section 1216AI ”;
“
core expenditure (in Part 15A) section 1216AG(3) ”;
“
costs of the relevant programme (in Chapter 2 of Part 15A) section 1216BC ”;
“
final certificate (in Chapter 5 of Part 15A) section 1216CC ”;
“
income from the relevant programme (in Chapter 2 of Part 15A) section 1216BB ”;
“
interim accounting period (in Chapter 5 of Part 15A) section 1216E(1) ”;
“
interim certificate (in Chapter 5 of Part 15A) section 1216CC ”;
“
principal photography (in Part 15A) section 1216AF(2) ”;
“
production expenditure (in Part 15A) section 1216AG(2) ”;
“
qualifying co-production (in Part 15A) section 1216AI ”;
“
qualifying expenditure (in Chapter 3 of Part 15A) section 1216CF(3) ”;
“
relevant programme (in Part 15A) section 1216AB ”;
“
the separate programme trade (in Chapters 2, 3 and 5 of Part 15A) section 1216B(3) ”;
“
special television relief (in Chapter 5 of Part 15A) section 1216E(1) ”;
“
television production activities (in Part 15A) section 1216AF ”;
“
television production company (in Part 15A) section 1216AE ”;
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television programme (in Part 15A) section 1216AA ”;
“
television tax relief (in Part 15A) section 1216C(2) ”;
“
UK expenditure (in Part 15A) section 1216AH ”.
(3)
At the appropriate place insert—
“
the company (in Chapter 5 of Part 15B) section 1217E(1) ”;
“
company tax return (in Part 15B) section 1217AF ”;
“
the completion period (in Chapter 5 of Part 15B) section 1217E(1) ”;
“
core expenditure (in Part 15B) section 1217AD ”;
“
costs of the video game (in Chapter 2 of Part 15B) section 1217BC ”;
“
final certificate (in Chapter 5 of Part 15B) section 1217CC ”;
“
income from the video game (in Chapter 2 of Part 15B) section 1217BB ”;
“
interim accounting period (in Chapter 5 of Part 15B) section 1217E(1) ”;
“
interim certificate (in Chapter 5 of Part 15B) section 1217CC ”;
“
qualifying expenditure (in Chapter 3 of Part 15B) section 1217CF(3) ”;
“
the separate video game trade (in Chapters 2, 3 and 5 of Part 15B) section 1217B(3) ”;
“
special video games relief (in Chapter 5 of Part 15B) section 1217E(1) ”;
“
UK expenditure (in Part 15B) section 1217AE ”;
“
video game (in Part 15B) section 1217AA ”;
“
video games development activities (in Part 15B) section 1217AC ”;
“
video games development company (in Part 15B) section 1217AB ”;
“
video games tax relief (in Part 15B) section 1217C(2) ”.
Annotations
Commencement
- I1
Sch. 18 para. 15 in force at 19.7.2013 for the purposes of the amendments made by that paragraph, so far as relating to television tax relief by S.I. 2013/1817, art. 2(2)
- I2
Sch. 18 para. 15 in force at 1.4.2014 for the purposes of the amendments made by that paragraph, so far as relating to video games development tax relief by S.I. 2014/1962, art. 2(3)