# Finance Act 2013, Paragraph 3


(1) Paragraph 10 (other claims and elections to be included in return) is amended as follows.
(2) In sub-paragraph (4), for “film tax relief” substitute “ tax relief under Part 15, 15A or 15B of the Corporation Tax Act 2009 ”.
(3) After sub-paragraph (5) insert—
“(6) An election under section 1216AE(7) of the Corporation Tax Act 2009 (election not to be a television production company) can only be made by being included in a company tax return (see section 1216AE(8)(a) of that Act).
(7) An election under section 1217AB(6) of the Corporation Tax Act 2009 (election not to be a video games development company) can only be made by being included in a company tax return (see section 1217AB(7)(a) of that Act).”

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/18/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-18/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.