Section 1179DX — Corporation Tax Act 2009: Costs and income of separate trade

Costs and income of separate trade 1179DX 1 This section applies for the purposes of section 1179BB as that section applies in relation to a film or television programme.

2 Expenditure counts towards the costs of the film or programme if it is expenditure on—

a production activities in connection with the film or programme, or b activities with a view to exploiting the film or programme. 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4 Receipts count towards the income from the film or programme if they are receipts in connection with the making or exploitation of the film or programme, including—

a receipts from the sale of the film or programme or rights in it, b royalties or other payments for use of the film or programme, or aspects of it (for example, characters or music),

c payments for rights to produce games or other merchandise, and d receipts by way of a profit share agreement.