Paragraph 13 I1

In Schedule 4 to CTA 2009 (index of defined expressions) at the appropriate place insert—

“

commercial purpose condition (in Part 15C)

section 1217OB

”;

“

company tax return (in Part 15C)

section 1217OA

”;

“

core expenditure (in Part 15C)

section 1217GC

”;

“

costs of a theatrical production (in Part 15C)

section 1217IC

”;

“

EEA expenditure (in Part 15C)

section 1217GB

”;

“

EEA expenditure condition (in Part 15C)

section 1217OB

”;

“

income from a theatrical production (in Part 15C)

section 1217IB

”;

“

production company (in Part 15C)

section 1217FC

”;

“

qualifying expenditure (in Part 15C)

section 1217JA

”;

“

the separate theatrical trade (in Part 15C)

section 1217OB

”;

“

theatrical production (in Part 15C)

section 1217FA

”.