# Finance Act 2024, Section 3: Films, television programmes and video games produced by companies

Extent: E+W+S+N.I.

Schedule 2 replaces Parts 15 to 15B of CTA 2009 with a new regime for the taxation of companies producing films, television programmes and video games, including relief in the form of payable credits arising from expenditure on production activities.

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Source: https://www.legislation.gov.uk/ukpga/2024/3/section/3 (the official version)
Page: https://openlegislation.uk/finance-act-2024/section-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.