Part 5 Commencement and transitional provision

United Kingdom

1. 16General commencement
2. 17Closure of existing regimes to new productions
3. 18Opting into new regime during transitional period
4. 19Productions not moving into new regime
5. 20Continuity between regimes: taxation as separate trade
6. 21Continuity between regimes: calculation of expenditure credit
7. 22Continuity between regimes: British certification
8. 23Continuity between regimes: UK expenditure (films and television programmes)
9. 24Transition of video games from European expenditure condition to UK expenditure condition
10. 24ACalculation of expenditure credit where company previously benefiting from video games tax relief
11. 25Transfer of terminal losses between productions in existing and new regimes