# Finance Act 2015, Section 31: Television tax relief


(1) In section 1216CE(1) of CTA 2009 (television tax relief: UK expenditure condition) for “25%” substitute “ 10% ”.
(2) The amendment made by subsection (1) has effect in relation to relevant programmes the principal photography of which is not completed before 1 April 2015.

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Source: https://www.legislation.gov.uk/ukpga/2015/11/section/31 (the official version)
Page: https://openlegislation.uk/finance-act-2015/section-31
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.