Corporation Tax Act 2009
Sections and provisions with full text and the judgments that cite each one.
Section 1193 — Pre-trading expenditure
Pre-trading expenditure 1193 1 This section applies if, before the company began to carry on the separate film trade, it incurred expenditure on development of the film. 2 The expenditure may be…
Section 1194 — Estimates
Estimates 1194 Estimates for the purposes of this Chapter must be made as at the balance sheet date for each period of account, on a just and reasonable basis taking into consideration all relevant…
Section 1195 — Availability and overview of film tax relief
Availability and overview of film tax relief 1195 1 This Chapter applies for corporation tax purposes to a company that is the film production company in relation to a film. 2 Relief under this…
Section 1196 — Intended theatrical release
Intended theatrical release 1196 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 1196A — Intended release or broadcast
Intended release or broadcast 1196A 1 The film must— a be intended for theatrical release, or b be a television programme intended for broadcast to the general public that meets conditions A to D in…
Section 1197 — British film
British film 1197 The film must be certified by the Secretary of State as a British film under Schedule 1 to the Films Act 1985 (c. 21).
Section 1198 — UK expenditure
UK expenditure 1198 1 At least 10% of the core expenditure on the film incurred— a in the case of a British film other than a qualifying co-production, by the company, and b in the case of a…
Section 1199 — Additional deduction for qualifying expenditure
Additional deduction for qualifying expenditure 1199 1 If film tax relief is available to the company, it may (on making a claim) make an additional deduction in respect of qualifying expenditure on…
Section 1200 — Amount of additional deduction
Amount of additional deduction 1200 1 For the first period of account during which the separate film trade is carried on, the amount of the additional deduction is given by— E × R where— E is— (a) so…
Section 1201 — Film tax credit claimable if company has surrenderable loss
Film tax credit claimable if company has surrenderable loss 1201 1 If film tax relief is available to the company, it may claim a film tax credit for an accounting period in which it has a…
Section 1202 — Surrendering of loss and amount of film tax credit
Surrendering of loss and amount of film tax credit 1202 1 The company may surrender the whole or part of its surrenderable loss in an accounting period. 2 If the company surrenders the whole or part…
Section 1203 — Payment in respect of film tax credit
Payment in respect of film tax credit 1203 1 If the company— a is entitled to a film tax credit for an accounting period, and b makes a claim, the Commissioners for Her Majesty's Revenue and Customs…
Section 1204 — No account to be taken of amount if unpaid
No account to be taken of amount if unpaid 1204 1 In determining for the purposes of this Chapter the amount of costs incurred on a film at the end of a period of account, ignore any amount that has…
Section 1205 — Artificially inflated claims for additional deduction or film tax credit
Artificially inflated claims for additional deduction or film tax credit 1205 1 So far as a transaction is attributable to arrangements entered into wholly or mainly for a disqualifying purpose, it…
Section 1206 — Confidentiality of information
Confidentiality of information 1206 1 Section 18(1) of the Commissioners for Revenue and Customs Act 2005 (c. 11) (restriction on disclosure by Revenue and Customs officials) does not prevent…
Section 1207 — Wrongful disclosure
Wrongful disclosure 1207 1 A person (“X”) commits an offence if— a X discloses revenue and customs information relating to a person (as defined in section 19(2) of the Commissioners for Revenue and…
Section 1208 — Application of sections 1209 and 1210
Application of sections 1209 and 1210 1208 1 Sections 1209 and 1210 apply to a company that is the film production company in relation to a film. 2 In those sections— “ the completion period ” means…
Section 1209 — Restriction on use of losses while film in production
Restriction on use of losses while film in production 1209 1 This section applies if in a pre-completion period a loss is made in the separate film trade. 2 The loss is not available for loss relief…
Section 1210 — Use of losses in later periods
Use of losses in later periods 1210 1 This section applies to the following accounting periods of the company (“relevant later periods”)— a the completion period, and b any subsequent accounting…
Section 1211 — Terminal losses
Terminal losses 1211 1 This section applies if— a a company (“company A”) is the film production company in relation to a qualifying film, b company A ceases to carry on its separate trade in…
Section 1212 — Introduction
Introduction 1212 1 In this Chapter— “ the company ” means the film production company in relation to a film, “ the completion period ” means the accounting period of the company— in which the film…
Section 1213 — Certification as a British film
Certification as a British film 1213 1 The company is not entitled to special film relief for an interim accounting period unless its company tax return for the period is accompanied by an interim…
Section 1214 — The UK expenditure condition
The UK expenditure condition 1214 1 The company is not entitled to special film relief for an interim accounting period unless— a its company tax return for the period states the amount of planned…
Section 1215 — Film tax relief on basis that film is limited-budget film
Film tax relief on basis that film is limited-budget film 1215 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 1216 — Time limit for amendments and assessments
Time limit for amendments and assessments 1216 Any amendment or assessment necessary to give effect to the provisions of this Chapter may be made despite any limitation on the time within which an…
Section 1216A — Overview of Part
Overview of Part 1216A 1 This Part is about television production. 2 Sections 1216AA to 1216AJ contain definitions and other provisions about interpretation that apply for the purposes of this Part.…
Section 1216AA — “Television programme”
“Television programme” 1216AA 1 This section applies for the purposes of this Part. 2 “ Television programme ” means any programme (with or without sounds) which— a is produced to be seen on…
Section 1216ADA — Certain children's programmes not to be excluded programmes
Certain children's programmes not to be excluded programmes 1216ADA 1 A children's programme is not an excluded programme for the purposes of this Part if— a the programme falls within— i sub-head 3A…
Section 1216BA — Calculation of profits or losses of separate programme trade
Calculation of profits or losses of separate programme trade 1216BA 1 This section applies for the purpose of calculating the profits or losses of the separate programme trade. 2 For the first period…
Section 1216CA — Intended for broadcast
Intended for broadcast 1216CA 1 The relevant programme must be intended for broadcast to the general public. 2 Whether this condition is met is determined when television production activities begin,…
Section 1216DA — Restriction on use of losses while programme in production
Restriction on use of losses while programme in production 1216DA 1 This section applies if in a pre-completion period a loss is made in the separate programme trade. 2 The loss is not available for…
Section 1216EA — Certification as a British programme
Certification as a British programme 1216EA 1 The company is not entitled to special television relief for an interim accounting period unless its company tax return for the period is accompanied by…
Section 1216AB — “Relevant programme”
“Relevant programme” 1216AB 1 This section applies for the purposes of this Part. 2 A television programme is a “relevant programme” if— a conditions A and B are met, and b in the case of a…
Section 1216B — Activities of television production company treated as a separate trade
Activities of television production company treated as a separate trade 1216B 1 This Chapter applies for corporation tax purposes to a company that is the television production company in relation to…
Section 1216BB — Income from the relevant programme
Income from the relevant programme 1216BB 1 References in this Chapter to income from the relevant programme are to any receipts by the company in connection with the making or exploitation of the…
Section 1216CB — British programme
British programme 1216CB 1 The relevant programme must be certified by the Secretary of State as a British programme. 2 The Secretary of State, with the approval of the Treasury, may by regulations…
Section 1216DB — Use of losses in later periods
Use of losses in later periods 1216DB 1 This section applies to the following accounting periods of the company (“relevant later periods”)— a the completion period, and b any subsequent accounting…
Section 1216EB — The UK expenditure condition
The UK expenditure condition 1216EB 1 The company is not entitled to special television relief for an interim accounting period unless— a its company tax return for the period states the amount of…
Section 1216AC — Types of programme eligible to be relevant programmes
Types of programme eligible to be relevant programmes 1216AC 1 This section applies for the purposes of this Part. 2 A programme is a “drama” if— a it consists wholly or mainly of a depiction of…
Section 1216BC — Costs of the relevant programme
Costs of the relevant programme 1216BC 1 References in this Chapter to the costs of the relevant programme are to expenditure incurred by the company on— a television production activities in…
Section 1216C — Availability and overview of television tax relief
Availability and overview of television tax relief 1216C 1 This Chapter applies for corporation tax purposes to a company that is the television production company in relation to a relevant…
Section 1216CC — Applications for certification
Applications for certification 1216CC 1 An application for certification of a relevant programme as a British programme is to be made to the Secretary of State by the television production company. 2…
Section 1216DC — Terminal losses
Terminal losses 1216DC 1 This section applies if— a a company (“company A”) is the television production company in relation to a qualifying programme, b company A ceases to carry on its separate…
Section 1216EC — Time limit for amendments and assessments
Time limit for amendments and assessments 1216EC Any amendment or assessment necessary to give effect to the provisions of this Chapter may be made despite any limitation on the time within which an…
Section 1216AD — Excluded programmes
Excluded programmes 1216AD 1 For the purposes of this Part , but subject to section 1216ADA, a television programme is an excluded programme if it falls within any of the Heads set out in the…
Section 1216BD — When costs are taken to be incurred
When costs are taken to be incurred 1216BD 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…
Section 1216CD — Certification and withdrawal of certification
Certification and withdrawal of certification 1216CD 1 If the Secretary of State is satisfied that the requirements are met for interim or final certification of a relevant programme as a British…
Section 1216D — Application of sections 1216DA and 1216DB
Application of sections 1216DA and 1216DB 1216D 1 Sections 1216DA and 1216DB apply to a company that is the television production company in relation to a relevant programme. 2 In those sections— “…
Section 1216AE — Television production company
Television production company 1216AE 1 For the purposes of this Part “ television production company ” is to be read in accordance with this section. 2 There cannot be more than one television…
Section 1216BE — Pre-trading expenditure
Pre-trading expenditure 1216BE 1 This section applies if, before the company began to carry on the separate programme trade, it incurred expenditure on development of the relevant programme. 2 The…