{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-18/paragraph-5",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-18/paragraph-5.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/18/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "(1) Part 9D (claims for film tax relief) is amended as follows.\n(2) In paragraph 83S (introduction), for “film tax relief” substitute\n“the following reliefs—\n(a) film tax relief,\n(b) television tax relief,\n(c) video games tax relief.”\n(3) The heading of that Part becomes “ Claims for tax relief under Part 15, 15A or 15B of the Corporation Tax Act 2009 ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 18 para. 5 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. 5 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/5",
    "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."
}