Section 33 Television tax relief: activities to be treated as separate trade

(1)

Part 15A of CTA 2009 (television production) is amended as follows.

(2)

In section 1216A (overview), in subsection (3)(a), for “its” substitute “ each qualifying ”.

(3)

In section 1216B (activities of television production company treated as a separate trade)—

(a)

in subsection (1), after the second “a” insert “ qualifying ”;

(b)

in subsection (2), for “television” substitute “ qualifying relevant ”;

(c)

at the end insert—

(5)
In this section “qualifying relevant programme” means a relevant programme in relation to which the conditions for television tax relief are met (see section 1216C(2)).