# Finance Act 2013, Paragraph 15


(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
”;
“
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)
”.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/18/paragraph/15 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-18/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

