Section 1179D — Corporation Tax Act 2009: Application of Chapters 2 and 3 to films and television programmes
Text of the provision Official document
Application of Chapters 2 and 3 to films and television programmes 1179D 1 For the purposes of this Part—
a a qualifying film (see section 1179DB ) or qualifying television programme (see section 1179DE ) is a qualifying production, and b the production company for a qualifying film or a qualifying television programme (see section 1179DP ) is the qualifying company for that film or programme.
2 The following provisions of this Chapter apply for the purposes of this Part in relation to films and television programmes.
3 Expenditure credit under Chapter 3 is called “audiovisual expenditure credit” when the entitlement to it arises in respect of a film or television programme.
Official source: legislation.gov.uk
Search case law on this topic
See judgments from UK courts and tribunals with a plain-English summary and legal holding.
Explore case law →