Statute
Section 1179DW — Corporation Tax Act 2009: When the separate trade begins
Text of the provision Official document
When the separate trade begins 1179DW For the purposes of section 1179B , the production company for a film or television programme is treated as beginning the separate production trade in respect of the film or programme—
a when pre-production of the film or programme begins, b if earlier, when any income from the film or programme is received by the company.
Official source: legislation.gov.uk
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