Section 1217OB — Corporation Tax Act 2009: Index
Text of the provision Official document
Index 1217OB In this Part— “ commercial purpose condition ” has the meaning given by section 1217GA; “ company tax return ” has the meaning given by section 1217OA; “ core expenditure ” has the meaning given by section 1217GC; “ costs ”, in relation to a theatrical production, has the meaning given by section 1217IC; ... ... references to “income from a theatrical production” are to be read in accordance with section 1217IB; “ production company ” has the meaning given by section 1217FC; “ qualifying expenditure ” has the meaning given by section 1217JA; references to the “ separate theatrical trade ” are to be read in accordance with section 1217I; “ theatrical production ” has the meaning given by section 1217FA (read with section 1217FB). “ UK expenditure ” has the meaning given by section 1217GB; “ UK expenditure condition ” has the meaning given by section 1217GB.
Official source: legislation.gov.uk
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