Section 1216E — Corporation Tax Act 2009: Introduction

Introduction 1216E 1 In this Chapter— “ the company ” means the television production company in relation to a relevant programme, “ the completion period ” means the accounting period of the company—

in which the relevant programme is completed, or if the company does not complete the relevant programme, in which it abandons television production activities in relation to it, “ interim accounting period ” means any earlier accounting period of the company during which television production activities are carried on in relation to the relevant programme, “interim certificate” and “final certificate” have the meaning given by section 1216CC, “ the separate programme trade ” means the company's separate trade in relation to the relevant programme (see section 1216B), and “ special television relief ” means— television tax relief, or relief under section 1216DC (transfer of terminal losses from one relevant programme to another).

2 The company's company tax return for the completion period must state that the relevant programme has been completed or that the company has abandoned television production activities in relation to it (as the case may be).