# Finance Act 2014, 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)).”

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Source: https://www.legislation.gov.uk/ukpga/2014/26/section/33 (the official version)
Page: https://openlegislation.uk/finance-act-2014/section-33
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.