{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-18/paragraph-15",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-18/paragraph-15.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/18/paragraph/15",
  "kind": "paragraph",
  "number": "15",
  "heading": null,
  "text": "(1) Schedule 4 to CTA 2009 (index of defined expressions) is amended as follows.\n(2) At the appropriate place insert—\n“\nthe company (in Chapter 5 of Part 15A)\nsection 1216E(1)\n”;\n“\ncompany tax return (in Part 15A)\nsection 1216AJ\n”;\n“\nthe completion period (in Chapter 5 of Part 15A)\nsection 1216E(1)\n”;\n“\nco-producer (in Part 15A)\nsection 1216AI\n”;\n“\ncore expenditure (in Part 15A)\nsection 1216AG(3)\n”;\n“\ncosts of the relevant programme (in Chapter 2 of Part 15A)\nsection 1216BC\n”;\n“\nfinal certificate (in Chapter 5 of Part 15A)\nsection 1216CC\n”;\n“\nincome from the relevant programme (in Chapter 2 of Part 15A)\nsection 1216BB\n”;\n“\ninterim accounting period (in Chapter 5 of Part 15A)\nsection 1216E(1)\n”;\n“\ninterim certificate (in Chapter 5 of Part 15A)\nsection 1216CC\n”;\n“\nprincipal photography (in Part 15A)\nsection 1216AF(2)\n”;\n“\nproduction expenditure (in Part 15A)\nsection 1216AG(2)\n”;\n“\nqualifying co-production (in Part 15A)\nsection 1216AI\n”;\n“\nqualifying expenditure (in Chapter 3 of Part 15A)\nsection 1216CF(3)\n”;\n“\nrelevant programme (in Part 15A)\nsection 1216AB\n”;\n“\nthe separate programme trade (in Chapters 2, 3 and 5 of Part 15A)\nsection 1216B(3)\n”;\n“\nspecial television relief (in Chapter 5 of Part 15A)\nsection 1216E(1)\n”;\n“\ntelevision production activities (in Part 15A)\nsection 1216AF\n”;\n“\ntelevision production company (in Part 15A)\nsection 1216AE\n”;\n“\ntelevision programme (in Part 15A)\nsection 1216AA\n”;\n“\ntelevision tax relief (in Part 15A)\nsection 1216C(2)\n”;\n“\nUK expenditure (in Part 15A)\nsection 1216AH\n”.\n(3) At the appropriate place insert—\n“\nthe company (in Chapter 5 of Part 15B)\nsection 1217E(1)\n”;\n“\ncompany tax return (in Part 15B)\nsection 1217AF\n”;\n“\nthe completion period (in Chapter 5 of Part 15B)\nsection 1217E(1)\n”;\n“\ncore expenditure (in Part 15B)\nsection 1217AD\n”;\n“\ncosts of the video game (in Chapter 2 of Part 15B)\nsection 1217BC\n”;\n“\nfinal certificate (in Chapter 5 of Part 15B)\nsection 1217CC\n”;\n“\nincome from the video game (in Chapter 2 of Part 15B)\nsection 1217BB\n”;\n“\ninterim accounting period (in Chapter 5 of Part 15B)\nsection 1217E(1)\n”;\n“\ninterim certificate (in Chapter 5 of Part 15B)\nsection 1217CC\n”;\n“\nqualifying expenditure (in Chapter 3 of Part 15B)\nsection 1217CF(3)\n”;\n“\nthe separate video game trade (in Chapters 2, 3 and 5 of Part 15B)\nsection 1217B(3)\n”;\n“\nspecial video games relief (in Chapter 5 of Part 15B)\nsection 1217E(1)\n”;\n“\nUK expenditure (in Part 15B)\nsection 1217AE\n”;\n“\nvideo game (in Part 15B)\nsection 1217AA\n”;\n“\nvideo games development activities (in Part 15B)\nsection 1217AC\n”;\n“\nvideo games development company (in Part 15B)\nsection 1217AB\n”;\n“\nvideo games tax relief (in Part 15B)\nsection 1217C(2)\n”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "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)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2013/29/schedule/18/paragraph/15",
    "retrieved_at": "2026-10-29T09:08:06.076240+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."
}