{
  "url": "https://openlegislation.uk/finance-act-2014/schedule-4/paragraph-13",
  "json_url": "https://openlegislation.uk/finance-act-2014/schedule-4/paragraph-13.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "schedule/4/paragraph/13",
  "kind": "paragraph",
  "number": "13",
  "heading": null,
  "text": "In Schedule 4 to CTA 2009 (index of defined expressions) at the appropriate place insert—\n“\ncommercial purpose condition (in Part 15C)\nsection 1217OB\n”;\n“\ncompany tax return (in Part 15C)\nsection 1217OA\n”;\n“\ncore expenditure (in Part 15C)\nsection 1217GC\n”;\n“\ncosts of a theatrical production (in Part 15C)\nsection 1217IC\n”;\n“\nEEA expenditure (in Part 15C)\nsection 1217GB\n”;\n“\nEEA expenditure condition (in Part 15C)\nsection 1217OB\n”;\n“\nincome from a theatrical production (in Part 15C)\nsection 1217IB\n”;\n“\nproduction company (in Part 15C)\nsection 1217FC\n”;\n“\nqualifying expenditure (in Part 15C)\nsection 1217JA\n”;\n“\nthe separate theatrical trade (in Part 15C)\nsection 1217OB\n”;\n“\ntheatrical production (in Part 15C)\nsection 1217FA\n”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 4 para. 13 in force at 22.8.2014 for the purposes of the amendments made by that paragraph by S.I. 2014/2228, art. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/schedule/4/paragraph/13",
    "retrieved_at": "2026-10-29T09:07:29.129035+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."
}