Section 1179A — Corporation Tax Act 2009: Overview of Part

Overview of Part 1179A 1 This Part—

a lays down special rules about the taxation of companies in relation to certain production activities in creative sectors, and b provides an entitlement to a credit in respect of expenditure on those activities.

2 In particular—

a this Chapter makes general provision about the application of Chapters 2 and 3 and about the interpretation of this Part;

b Chapter 2 lays down the special rules about taxation;

c Chapter 3 provides the entitlement to credit;

d Chapter 4 makes provision about the application of this Part to films and television programmes;

e Chapter 5 makes provision about the application of this Part to video games.