Section 807A — Corporation Tax Act 2009: Assets representing expenditure on separate creative production trade

Assets representing expenditure on separate creative production trade 807A This Part does not apply to an intangible fixed asset held by a company treated as carrying on a separate trade under any of Parts 14A to 15E (production of films, television programmes, video games, theatrical productions, orchestral concerts and museum and gallery exhibitions), so far as the asset represents expenditure of that separate trade.