Corporation Tax Act 2009
Sections and provisions with full text and the judgments that cite each one.
Section 1179BG — Transfer of terminal loss to other qualifying production
Transfer of terminal loss to other qualifying production 1179BG 1 This section applies if— a a company (“the principal company”) ceases to carry on the separate production trade in respect of a…
Section 1179CG — No credit payable if company in administration or liquidation
No credit payable if company in administration or liquidation 1179CG 1 No amount may be paid to a company at step 6 of section 1179CC if, when the company claims the expenditure credit from which the…
Section 1179DG — Excluded programmes
Excluded programmes 1179DG 1 A television programme is an excluded programme if— a it is an advertisement or other promotional programme, b it is a news or current affairs programme or discussion…
Section 1179FG — Disclosure of information for certification purposes
Disclosure of information for certification purposes 1179FG Section 1179DN (disapplication of section 18, and application of section 19, of the Commissioners for Revenue and Customs Act 2005) has…
Section 1179CH — No credit payable if certain tax matters outstanding
No credit payable if certain tax matters outstanding 1179CH 1 Subsection (2) applies if— a a company would (but for that subsection) be entitled to be paid an amount at step 6 of section 1179CC , and…
Section 1179DH — Broadcast condition
Broadcast condition 1179DH 1 A television programme meets the broadcast condition if— a it is intended for broadcast to the general public, and b it is not a film that meets the theatrical release…
Section 1179FH — UK expenditure condition
UK expenditure condition 1179FH 1 A video game meets the UK expenditure condition in a pre-completion period (see section 1179FQ ) if— a the development company’s company tax return for the period…
Section 1179CI — Disqualifying arrangements and non-commercial transactions
Disqualifying arrangements and non-commercial transactions 1179CI 1 Subsections (2) and (3) apply if, at any time, a company is party to disqualifying arrangements in relation to anything that is,…
Section 1179DI — Slot length and hourly cost conditions
Slot length and hourly cost conditions 1179DI 1 A television programme that consists of distinct episodes meets the slot length condition if the slot length of each episode is greater than 20…
Section 1179FI — Meaning of “development company”
Meaning of “development company” 1179FI 1 A company is the development company for a video game if— a it is responsible for designing, producing and testing the video game, b it is actively engaged…
Section 1179DJ — British certification condition: provisional and final satisfaction
British certification condition: provisional and final satisfaction 1179DJ 1 In this section, references to a certificate are to be read— a in relation to a film, as references to a certificate under…
Section 1179FJ — Expenditure that qualifies for credit
Expenditure that qualifies for credit 1179FJ Expenditure incurred by the development company for a video game counts as “ relevant production expenditure ” for the purposes of section 1179CA (2) if—…
Section 1179DK — Television programmes: test for certification
Television programmes: test for certification 1179DK 1 The Secretary of State, with the approval of the Treasury, may by regulations specify conditions which must be met by a television programme…
Section 1179FK — Meaning of “core expenditure”
Meaning of “core expenditure” 1179FK 1 Expenditure is “ core expenditure ” in relation to a video game if it is expenditure on designing, producing or testing the video game. 2 But core expenditure…
Section 1179DL — Television programmes: applications for certification
Television programmes: applications for certification 1179DL 1 The production company for a television programme may apply to the Secretary of State for a certificate under section 1179DM in relation…
Section 1179FL — Excluded expenditure: research and development and unpaid amounts
Excluded expenditure: research and development and unpaid amounts 1179FL 1 Expenditure is excluded expenditure to the extent that the development company would, in respect of the expenditure, be able…
Section 1179DM — Television programmes: certification and revocation
Television programmes: certification and revocation 1179DM 1 If— a an application is made in accordance with section 1179DL , and b the Secretary of State is satisfied that the television programme…
Section 1179FM — Excluded expenditure: non-arm’s-length dealings with connected parties
Excluded expenditure: non-arm’s-length dealings with connected parties 1179FM 1 Expenditure is excluded expenditure to the extent that it represents connected party profit, unless subsection (3)…
Section 1179DN — Disclosure of information for certification purposes
Disclosure of information for certification purposes 1179DN 1 Section 18(1) of the Commissioners for Revenue and Customs Act 2005 (restriction on disclosure by Revenue and Customs officials) does not…
Section 1179FN — Percentage of qualifying expenditure translated into credit
Percentage of qualifying expenditure translated into credit 1179FN 1 In relation to a qualifying video game, the relevant percentage for the purposes of step 5 in section 1179CA (1) is 34%. 2 The…
Section 1179DO — UK expenditure condition: provisional and final satisfaction
UK expenditure condition: provisional and final satisfaction 1179DO 1 A film or television programme meets the UK expenditure condition in a pre-completion period (see section 1179DY ) if— a the…
Section 1179FO — When the separate trade begins
When the separate trade begins 1179FO For the purposes of section 1179B , the development company for a video game is treated as beginning the separate production trade in respect of the video game—…
Section 1179DP — Meaning of “production company”
Meaning of “production company” 1179DP 1 A company is the production company for a film or television programme that is not a qualifying co-production if— a it is responsible for— i pre-production,…
Section 1179FP — Costs and income of separate trade
Costs and income of separate trade 1179FP 1 This section applies for the purposes of section 1179BB as that section applies in relation to a video game. 2 Expenditure counts towards the costs of the…
Section 1179DQ — Qualifying co-productions and co-producers
Qualifying co-productions and co-producers 1179DQ 1 A film is a “qualifying co-production” if it falls to be treated as a national film in the United Kingdom under an international agreement. 2 A…
Section 1179FQ — Accounting periods
Accounting periods 1179FQ 1 A reference to an accounting period, in relation to a video game, is a reference to an accounting period of the development company for the video game. 2 A reference to…
Section 1179DR — Expenditure that qualifies for credit
Expenditure that qualifies for credit 1179DR 1 Expenditure incurred by the production company for a film or television programme counts as “ relevant production expenditure ” for the purposes of…
Section 1179FR — Meaning of “development activities”
Meaning of “development activities” 1179FR “ Development activities ”, in relation to a video game, means the activities involved in designing, producing and testing the video game.
Section 1179DS — Meaning of “core expenditure”
Meaning of “core expenditure” 1179DS Expenditure is “ core expenditure ” in relation to a film or television programme if it is expenditure on the pre-production, principal photography or…
Section 1179FS — When video game is completed
When video game is completed 1179FS A video game 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 made available to the…
Section 1179DT — Excluded expenditure: research and development and unpaid amounts
Excluded expenditure: research and development and unpaid amounts 1179DT 1 Expenditure is excluded expenditure to the extent that the production company would, in respect of the expenditure, be able…
Section 1179DU — Excluded expenditure: non-arm’s-length dealings with connected parties
Excluded expenditure: non-arm’s-length dealings with connected parties 1179DU 1 Expenditure is excluded expenditure to the extent that it represents connected party profit, unless subsection (3)…
Section 1179DV — Percentage of qualifying expenditure translated into credit
Percentage of qualifying expenditure translated into credit 1179DV 1 This section determines the relevant percentage for the purposes of step 5 in section 1179CA (1) . 2 In the case of— a a…
Section 1179DW — When the separate trade begins
When the separate trade begins 1179DW For the purposes of section 1179B , the production company for a film or television programme is treated as beginning the separate production trade in respect of…
Section 1179DX — Costs and income of separate trade
Costs and income of separate trade 1179DX 1 This section applies for the purposes of section 1179BB as that section applies in relation to a film or television programme. 2 Expenditure counts towards…
Section 1179DY — Accounting periods
Accounting periods 1179DY 1 A reference to an accounting period, in relation to a film or television programme, is a reference to an accounting period of the production company for the film or…
Section 1179DZ — Effect of move out of higher-percentage category
Effect of move out of higher-percentage category 1179DZ 1 Subsection (2) applies if, for an accounting period, a production company is entitled to, and claims, an audiovisual expenditure credit— a in…
Section 1180 — Overview of Part
Overview of Part 1180 1 This Part is about film production. 2 Sections 1181 to 1187 contain definitions and other provisions about interpretation that apply for the purposes of this Part. See, in…
Section 1181 — “Film” etc
“Film” etc 1181 1 This section applies for the purposes of this Part. 2 “ Film ” includes any record, however made, of a sequence of visual images that is capable of being used as a means of showing…
Section 1182 — “Film production company”
“Film production company” 1182 1 For the purposes of this Part “ film production company ” is to be read in accordance with this section. 2 There cannot be more than one film production company in…
Section 1183 — “Film-making activities” etc
“Film-making activities” etc 1183 1 In this Part “ film-making activities ”, in relation to a film, means the activities involved in development, pre-production, principal photography and…
Section 1184 — “Production expenditure”, “core expenditure” ...
“Production expenditure”, “core expenditure” ... 1184 1 In this Part, in relation to a film— “ production expenditure ” means expenditure on film-making activities in connection with the film, and “…
Section 1185 — “UK expenditure” etc
“UK expenditure” etc 1185 1 In this Part “ UK expenditure ”, in relation to a film, means expenditure on goods or services that are used or consumed in the United Kingdom. 2 Any apportionment of…
Section 1186 — “Qualifying co-production” and “co-producer”
“Qualifying co-production” and “co-producer” 1186 In this Part— a “ qualifying co-production ” means a film that falls to be treated as a national film in the United Kingdom as a result of an…
Section 1187 — “Company tax return”
“Company tax return” 1187 In this Part “ company tax return ” has the same meaning as in Schedule 18 to FA 1998 (see paragraph 3(1)).
Section 1188 — Activities of film production company treated as a separate trade
Activities of film production company treated as a separate trade 1188 1 This Chapter applies for corporation tax purposes to a company that is the film production company in relation to a film. 2…
Section 1189 — Calculation of profits or losses of separate film trade
Calculation of profits or losses of separate film trade 1189 1 This section applies for the purpose of calculating the profits or losses of the separate film trade. 2 For the first period of account…
Section 1190 — Income from the film
Income from the film 1190 1 References in this Chapter to income from the film are to any receipts by the company in connection with the making or exploitation of the film. 2 This includes— a…
Section 1191 — Costs of the film
Costs of the film 1191 1 References in this Chapter to the costs of the film are to expenditure incurred by the company on— a film-making activities in connection with the film, or b activities with…
Section 1192 — When costs are taken to be incurred
When costs are taken to be incurred 1192 1 For the purposes of this Chapter costs are incurred when they are represented in the state of completion of the work in progress. 2 Accordingly— a payments…