{
  "url": "https://openlegislation.uk/finance-act-2014/section-33",
  "json_url": "https://openlegislation.uk/finance-act-2014/section-33.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "section/33",
  "kind": "section",
  "number": "33",
  "heading": "Television tax relief: activities to be treated as separate trade",
  "text": "(1) Part 15A of CTA 2009 (television production) is amended as follows.\n(2) In section 1216A (overview), in subsection (3)(a), for “its” substitute “ each qualifying ”.\n(3) In section 1216B (activities of television production company treated as a separate trade)—\n(a) in subsection (1), after the second “a” insert “ qualifying ”;\n(b) in subsection (2), for “television” substitute “ qualifying relevant ”;\n(c) at the end insert—\n(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)).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/section/33",
    "retrieved_at": "2026-10-28T17:01:45.159579+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}