Section 33 — Finance Act 2014: Television tax relief: activities to be treated as separate trade

Television tax relief: activities to be treated as separate trade 33 1 Part 15A of CTA 2009 (television production) is amended as follows.

2 In section 1216A (overview), in subsection (3)(a), for “its” substitute “ each qualifying ” .

3 In section 1216B (activities of television production company treated as a separate trade)—

a in subsection (1), after the second “a” insert “ qualifying ” ;

b in subsection (2), for “television” substitute “ qualifying relevant ” ;

c at the end insert— 5 In this section “ qualifying relevant programme ” means a relevant programme in relation to which the conditions for television tax relief are met (see section 1216C(2)).