Section 1216C — Corporation Tax Act 2009: Availability and overview of television tax relief

Availability and overview of television tax relief 1216C 1 This Chapter applies for corporation tax purposes to a company that is the television production company in relation to a relevant programme.

2 Relief under this Chapter (“television tax relief”) is available to the company if the conditions specified in the following sections are met in relation to the programme—

a section 1216CA (intended for broadcast),

b section 1216CB (British programme),

and c section 1216CE ( UK expenditure).

3 Television tax relief is given by way of—

a additional deductions (see sections 1216CF and 1216CG),

and b television tax credits (see sections 1216CH to 1216CJ).

4 But television tax relief is not available in respect of any expenditure if—

a the company is entitled to an R&D expenditure credit under Chapter 1A of Part 13 in respect of the expenditure, or b the company has obtained relief under Chapter 2 of Part 13 (relief for loss-making, R&D-intensive SMEs) in respect of the expenditure.

5 Sections 1216CK to 1216CN contain provision about unpaid costs, artificially inflated claims and confidentiality of information.

6 In this Chapter “ the separate programme trade ” means the company's separate trade in relation to the relevant programme (see section 1216B).

7 See Schedule 18 to FA 1998 (in particular, Part 9D) for information about the procedure for making claims for television tax relief.