Corporation Tax Act 2009
Sections and provisions with full text and the judgments that cite each one.
Section 1170 — “Staffing costs”
“Staffing costs” 1170 1 For the purposes of this Part the staffing costs of a company are amounts to which any of subsections (2) to (5) applies. 2 This subsection applies to an amount paid by the…
Section 1171 — Staffing costs attributable to relevant land remediation
Staffing costs attributable to relevant land remediation 1171 1 This section applies for the purposes of this Part to identify the staffing costs of a company which are attributable to relevant land…
Section 1172 — Expenditure on materials
Expenditure on materials 1172 For the purposes of this Part expenditure on materials is attributable to relevant land remediation if the materials are employed directly in the relevant land…
Section 1173 — Expenditure incurred because of contamination or dereliction
Expenditure incurred because of contamination or dereliction 1173 1 This section applies to identify cases in which the condition in section 1144(3) is to be treated as met (expenditure incurred…
Section 1174 — Sub-contractor payments
Sub-contractor payments 1174 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 1175 — Connected sub-contractors
Connected sub-contractors 1175 1 This section applies if— a a company makes a sub-contractor payment, b the company and the sub-contractor are connected, and c in accordance with generally accepted…
Section 1176 — “Qualifying expenditure on sub-contracted land remediation”: other cases
“Qualifying expenditure on sub-contracted land remediation”: other cases 1176 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 1177 — “Subsidised expenditure”
“Subsidised expenditure” 1177 1 For the purposes of this Part a company's expenditure is treated as subsidised to the extent that— a a grant or subsidy is obtained in respect of the expenditure, or b…
Section 1178 — Persons having a “relevant connection” to a company
Persons having a “relevant connection” to a company 1178 For the purposes of this Part a person has a “relevant connection” to a company in a case where the company's land is in a contaminated or…
Section 1178A — “Major interest in land”
“Major interest in land” 1178A 1 References in this Part to the acquisition of a major interest in land are to the acquisition of a freehold interest in the land or of a relevant leasehold interest…
Section 1179 — Other definitions
Other definitions 1179 In this Part — “controlled waters”— in relation to England and Wales, has the same meaning as in Part 3 of the Water Resources Act 1991 (c. 57), in relation to Scotland, has…
Section 1179A — Overview of Part
Overview of Part 1179A 1 This Part— a lays down special rules about the taxation of companies in relation to certain production activities in creative sectors, and b provides an entitlement to a…
Section 1179AA — Qualifying companies and productions
Qualifying companies and productions 1179AA 1 Chapters 2 and 3 apply where there is a qualifying production and a qualifying company for that production. 2 The later Chapters supply the meanings of…
Section 1179BA — Duration of separate trade
Duration of separate trade 1179BA 1 When the qualifying company is treated as beginning to carry on the separate production trade is determined by— a section 1179DW , in the case of a film or…
Section 1179CA — Amount of expenditure credit
Amount of expenditure credit 1179CA 1 The amount of the expenditure credit to which a qualifying company is entitled for an accounting period is determined as follows. Step 1 Ascertain the total of…
Section 1179DA — Meaning of “film”
Meaning of “film” 1179DA 1 “ Film ” includes any record, however made, of a sequence of visual images that is capable of being used as a means of showing that sequence as a moving picture. 2 Each…
Section 1179DJA — Films: certification as low-budget film
Films: certification as low-budget film 1179DJA 1 Where a certificate is granted in relation to a film under Schedule 1 to the Films Act 1985, if— a the application for the certificate specifies that…
Section 1179EA — Meaning of “production activities”, “principal photography” and “animation”
Meaning of “production activities”, “principal photography” and “animation” 1179EA 1 “ Production activities ”, in relation to a film or television programme, means the activities involved in…
Section 1179FA — Video games that are qualifying video games
Video games that are qualifying video games 1179FA 1 A video game is a qualifying video game if— a it is not an excluded game (see subsection (2) ), b it meets the intended supply condition (see…
Section 1179AB — UK expenditure
UK expenditure 1179AB 1 In this Part, “ UK expenditure ” means expenditure on goods or services that are used or consumed in the United Kingdom. 2 Any apportionment of expenditure for the purposes of…
Section 1179B — Election to tax qualifying production as separate trade
Election to tax qualifying production as separate trade 1179B 1 The qualifying company for a qualifying production may elect in its company tax return for an accounting period for the production to…
Section 1179BB — Calculation of profits
Calculation of profits 1179BB 1 The profits of the separate production trade are to be calculated in accordance with this section. 2 For the first period of account, the following are to be brought…
Section 1179CB — Expenditure credit to count as taxable receipt
Expenditure credit to count as taxable receipt 1179CB 1 An expenditure credit under this Chapter is not to be treated as income for the purposes of section 1179BB . 2 But if a company is entitled to,…
Section 1179DB — Qualifying films
Qualifying films 1179DB A film is a qualifying film if it meets— a the theatrical release condition (see section 1179DC ), b the British certification condition (see section 1179DJ ), and c the UK…
Section 1179EB — When film or programme is completed
When film or programme is completed 1179EB 1 A film is “completed” when it is first in a form in which it can reasonably be regarded as ready for copies of it to be made and distributed for…
Section 1179FB — Intended supply condition
Intended supply condition 1179FB 1 A video game meets the intended supply condition if it is intended for supply to the general public. 2 If the video game does not meet that condition in an…
Section 1179AC — Company tax returns
Company tax returns 1179AC 1 In this Part, “ company tax return ” has the same meaning as in Schedule 18 to FA 1998 (see paragraph 3(1)). 2 Any amendment to a company tax return that must be made by…
Section 1179BC — When costs are to be taken as incurred
When costs are to be taken as incurred 1179BC 1 For the purposes of section 1179BB , costs are incurred when they are represented in the state of completion of the work in progress. 2 Accordingly— a…
Section 1179C — Entitlement to expenditure credit
Entitlement to expenditure credit 1179C 1 The qualifying company for a qualifying production is entitled to an expenditure credit for— a the opt-in period, and b (subject to subsection (2) ) any…
Section 1179CC — Redemption of value of expenditure credit
Redemption of value of expenditure credit 1179CC If a company is entitled to, and claims, an expenditure credit under this Chapter for an accounting period, the credit is to be dealt with as follows.…
Section 1179DC — Theatrical release condition
Theatrical release condition 1179DC 1 A film meets the theatrical release condition if— a the film is intended for exhibition to the paying public at the commercial cinema, and b a significant…
Section 1179EC — Special credit for visual effects
Special credit for visual effects 1179EC 1 This section applies in relation to a qualifying film or qualifying television programme. 2 The production company is entitled to claim an additional amount…
Section 1179FC — British certification condition: provisional and final satisfaction
British certification condition: provisional and final satisfaction 1179FC 1 In this section, references to a certificate are to a certificate under section 1179FF . 2 A video game meets the British…
Section 1179AD — Groups
Groups 1179AD For the purposes of this Part, a company is in the same group as another company if those companies are in the same group for the purposes of Part 5 of CTA 2010.
Section 1179BD — Preliminary expenditure
Preliminary expenditure 1179BD 1 This section applies if, before the qualifying company began to carry on the separate production trade, it incurred expenditure on the development of the qualifying…
Section 1179CD — Treatment of notional tax deduction
Treatment of notional tax deduction 1179CD 1 This section applies if an amount is deducted under step 2 in section 1179CC from the amount of the qualifying company’s expenditure credit. 2 If the…
Section 1179D — Application of Chapters 2 and 3 to films and television programmes
Application of Chapters 2 and 3 to films and television programmes 1179D 1 For the purposes of this Part— a a qualifying film (see section 1179DB ) or qualifying television programme (see section…
Section 1179DD — Meaning of “television programme”
Meaning of “television programme” 1179DD 1 “ Television programme ” means any programme (with or without sounds) which— a is produced to be seen on television or on the internet, and b consists of…
Section 1179FD — Test for certification
Test for certification 1179FD 1 The Secretary of State, with the approval of the Treasury, may by regulations specify conditions which must be met by a video game before it may be certified as a…
Section 1179AE — Regulations
Regulations 1179AE 1 Regulations made by the Secretary of State under this Part are to be made by statutory instrument. 2 An instrument containing such regulations is subject to annulment in…
Section 1179BE — Treatment of certain capital amounts as revenue
Treatment of certain capital amounts as revenue 1179BE 1 This section applies for corporation tax purposes in relation to the separate production trade. 2 Expenditure that— a counts as costs of the…
Section 1179CE — Amounts surrendered to other group companies
Amounts surrendered to other group companies 1179CE 1 Subsection (3) applies if an amount of expenditure credit is surrendered by the qualifying company to another member of its group under step 4 in…
Section 1179DE — Qualifying television programmes
Qualifying television programmes 1179DE A television programme is a qualifying television programme if— a it is of an eligible category (see section 1179DF ), b it is not an excluded programme (see…
Section 1179E — Production qualifying consecutively as film and television programme
Production qualifying consecutively as film and television programme 1179E 1 The same production may be a qualifying film in one accounting period and a qualifying television programme in a…
Section 1179FE — Applications for certification
Applications for certification 1179FE 1 The development company for a video game may apply to the Secretary of State for a certificate under section 1179FF in relation to the programme. 2 An…
Section 1179BF — Carrying forward of production losses
Carrying forward of production losses 1179BF 1 This section applies if a company makes a loss in the separate production trade in a pre-completion period (see sections 1179DY and 1179FQ ). 2 The loss…
Section 1179CF — Priority of discharge
Priority of discharge 1179CF 1 An amount within subsection (2) is to be applied as described in that subsection before any amount within subsection (3) is applied as described in that subsection. 2…
Section 1179DF — Categories of qualifying programme
Categories of qualifying programme 1179DF 1 The eligible categories of television programme are— a dramas, b documentaries, c animations, and d children’s programmes. 2 A television programme is a…
Section 1179F — Application of Chapters 2 and 3 to video games
Application of Chapters 2 and 3 to video games 1179F 1 For the purposes of this Part— a a qualifying video game (see section 1179FA ) is a qualifying production, and b the development company for a…
Section 1179FF — Certification and revocation
Certification and revocation 1179FF 1 If— a an application is made in accordance with section 1179FE , and b the Secretary of State is satisfied that the video game concerned meets any conditions…