Corporation Tax Act 2009
Sections and provisions with full text and the judgments that cite each one.
Section 1216CE — UK expenditure
UK expenditure 1216CE 1 At least 10% of the core expenditure on the relevant programme incurred— a in the case of a British programme that is not a qualifying co-production, by the company, and b in…
Section 1216E — Introduction
Introduction 1216E 1 In this Chapter— “ the company ” means the television production company in relation to a relevant programme, “ the completion period ” means the accounting period of the…
Section 1216AF — “Television production activities” etc
“Television production activities” etc 1216AF 1 In this Part “ television production activities ”, in relation to a relevant programme, means the activities involved in development, pre-production,…
Section 1216BF — Estimates
Estimates 1216BF 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 1216CF — Additional deduction for qualifying expenditure
Additional deduction for qualifying expenditure 1216CF 1 If television tax relief is available to the company, it may (on making a claim) make an additional deduction in respect of qualifying…
Section 1216AG — “Production expenditure” and “core expenditure”
“Production expenditure” and “core expenditure” 1216AG 1 This section applies for the purposes of this Part. 2 “ Production expenditure ”, in relation to a relevant programme, means expenditure on…
Section 1216CG — Amount of additional deduction
Amount of additional deduction 1216CG 1 For the first period of account during which the separate programme trade is carried on, the amount of the additional deduction is— E where E is— so much of…
Section 1216AH — “ UK expenditure” etc
“ UK expenditure” etc 1216AH 1 In this Part “ UK expenditure ”, in relation to a relevant programme, means expenditure on goods or services that are used or consumed in the United Kingdom. 2 Any…
Section 1216CH — Television tax credit claimable if company has surrenderable loss
Television tax credit claimable if company has surrenderable loss 1216CH 1 If television tax relief is available to the company, it may claim a television tax credit for an accounting period in which…
Section 1216AI — “Qualifying co-production” and “co-producer”
“Qualifying co-production” and “co-producer” 1216AI In this Part— a “ qualifying co-production ” means a relevant programme that is eligible to be certified as a British programme under section…
Section 1216CI — Surrendering of loss and amount of television tax credit
Surrendering of loss and amount of television tax credit 1216CI 1 The company may surrender the whole or part of its surrenderable loss in an accounting period. 2 If the company surrenders the whole…
Section 1216AJ — “Company tax return”
“Company tax return” 1216AJ In this Part “ company tax return ” has the same meaning as in Schedule 18 to FA 1998 (see paragraph 3(1)).
Section 1216CJ — Payment in respect of television tax credit
Payment in respect of television tax credit 1216CJ 1 If the company— a is entitled to a television tax credit for a period, and b makes a claim, the Commissioners for Her Majesty's Revenue and…
Section 1216CK — No account to be taken of amount if unpaid
No account to be taken of amount if unpaid 1216CK 1 In determining for the purposes of this Chapter the amount of costs incurred on a relevant programme at the end of a period of account, ignore any…
Section 1216CL — Artificially inflated claims for additional deduction or tax credit
Artificially inflated claims for additional deduction or tax credit 1216CL 1 So far as a transaction is attributable to arrangements entered into wholly or mainly for a disqualifying purpose, it is…
Section 1216CM — Confidentiality of information
Confidentiality of information 1216CM 1 Section 18(1) of the Commissioners for Revenue and Customs Act 2005 (restriction on disclosure by Revenue and Customs officials) does not prevent disclosure to…
Section 1216CN — Wrongful disclosure
Wrongful disclosure 1216CN 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 1217 — Overview of Part
Overview of Part 1217 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 1217A — Overview of Part
Overview of Part 1217A 1 This Part is about video games development. 2 Sections 1217AA to 1217AF contain definitions and other provisions about interpretation that apply for the purposes of this…
Section 1217AA — “Video game” etc
“Video game” etc 1217AA 1 This section applies for the purposes of this Part. 2 “ Video game ” does not include— a anything produced for advertising or promotional purposes, or b anything produced…
Section 1217BA — Calculation of profits or losses of separate video game trade
Calculation of profits or losses of separate video game trade 1217BA 1 This section applies for the purpose of calculating the profits or losses of the separate video game trade. 2 For the first…
Section 1217CA — Intended for supply
Intended for supply 1217CA 1 The video game must be intended for supply to the general public. 2 Whether this condition is met is determined when video game production activities begin, so that— a…
Section 1217DA — Restriction on use of losses while video game in development
Restriction on use of losses while video game in development 1217DA 1 This section applies if in a pre-completion period a loss is made in the separate video game trade. 2 The loss is not available…
Section 1217EA — Certification as a British video game
Certification as a British video game 1217EA 1 The company is not entitled to special video games relief for an interim accounting period unless its company tax return for the period is accompanied…
Section 1217FA — “Theatrical production”
“Theatrical production” 1217FA 1 In this Part “ theatrical production ” means a dramatic production or a ballet (and any ballet is therefore a theatrical production, whether or not it is also a…
Section 1217GA — The commercial purpose condition
The commercial purpose condition 1217GA 1 The “commercial purpose condition” is that at the beginning of the production phase the company intends that all, or a high proportion of, the live…
Section 1217IA — Calculation of profits or losses of separate theatrical trade
Calculation of profits or losses of separate theatrical trade 1217IA 1 For the first period of account during which the separate theatrical trade is carried on, the following are brought into…
Section 1217JA — “Qualifying expenditure”
“Qualifying expenditure” 1217JA 1 In this Part “ qualifying expenditure ”, in relation to a theatrical production, means core expenditure (see section 1217GC) on the theatrical production that— a…
Section 1217KA — Amount of surrenderable loss
Amount of surrenderable loss 1217KA 1 The company's surrenderable loss in the accounting period is— a the company's available loss for the period in the separate theatrical trade (see subsections (2)…
Section 1217LA — Tax avoidance arrangements
Tax avoidance arrangements 1217LA 1 A company does not qualify for relief in relation to a theatrical production if there are any tax avoidance arrangements relating to the production. 2 Arrangements…
Section 1217MA — Restriction on use of losses before completion period
Restriction on use of losses before completion period 1217MA 1 This section applies if a loss is made by the company in the separate theatrical trade in an accounting period preceding the completion…
Section 1217NA — Clawback of provisional relief
Clawback of provisional relief 1217NA 1 If a statement is made under section 1217N(2) but it subsequently appears that the UK expenditure condition will not be met on the company's ceasing to carry…
Section 1217OA — “Company tax return”
“Company tax return” 1217OA In this Part “ company tax return ” has the same meaning as in Schedule 18 to FA 1998 (see paragraph 3(1) of that Schedule).
Section 1217PA — “Orchestral concert”
“Orchestral concert” 1217PA 1 In this Part “ orchestral concert ” means a concert by an orchestra, ensemble, group or band consisting wholly or mainly of instrumentalists who are the primary focus of…
Section 1217QA — Election for concert series
Election for concert series 1217QA 1 An election under section 1217Q(4) must be made by the company by notice in writing to an officer of Her Majesty's Revenue and Customs — a before the date on…
Section 1217RA — Companies qualifying for orchestra tax relief
Companies qualifying for orchestra tax relief 1217RA 1 Subsection (2) applies in the case of an orchestral concert which is not included in a concert series in relation to which an election has been…
Section 1217RKA — No claim if company in administration or liquidation
No claim if company in administration or liquidation 1217RKA 1 A company may not make a claim under section 1217RD or section 1217RG at a time when it is in administration or liquidation. 2 For the…
Section 1217SA — Restriction on use of losses before completion period
Restriction on use of losses before completion period 1217SA 1 This section applies if a loss is made by the company in the separate orchestral trade in an accounting period preceding the completion…
Section 1217TA — Clawback of provisional relief
Clawback of provisional relief 1217TA 1 If a statement is made under section 1217T(2) but it subsequently appears that the UK expenditure condition will not be met on the company's ceasing to carry…
Section 1217AB — Video games development company
Video games development company 1217AB 1 For the purposes of this Part “ video games development company ” is to be read in accordance with this section. 2 There cannot be more than one video games…
Section 1217B — Activities of video games development company treated as a separate trade
Activities of video games development company treated as a separate trade 1217B 1 This Chapter applies for corporation tax purposes to a company that is the video games development company in…
Section 1217BB — Income from the video game
Income from the video game 1217BB 1 References in this Chapter to income from the video game are to any receipts by the company in connection with the production or exploitation of the video game. 2…
Section 1217CB — British video game
British video game 1217CB 1 The video game must be certified by the Secretary of State as a British video game. 2 The Secretary of State, with the approval of the Treasury, may by regulations specify…
Section 1217DB — Use of losses in later periods
Use of losses in later periods 1217DB 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 1217EB — The European expenditure condition
The European expenditure condition 1217EB 1 The company is not entitled to special video games relief for an interim accounting period unless— a its company tax return for the period states the…
Section 1217FB — Productions not regarded as theatrical
Productions not regarded as theatrical 1217FB 1 A dramatic production or ballet is not regarded as a theatrical production if— za it is produced for training purposes, a the main purpose, or one of…
Section 1217GB — The UK expenditure condition
The UK expenditure condition 1217GB 1 The “ UK expenditure condition” is that at least 10% of the core expenditure on the theatrical production incurred by the company is UK expenditure. 2 In this…
Section 1217IB — Income from the production
Income from the production 1217IB 1 References in this Part to income from a theatrical production are to any receipts by the company in connection with the making or exploitation of the production.…
Section 1217KB — Payment in respect of theatre tax credit
Payment in respect of theatre tax credit 1217KB 1 If a company— a is entitled to a theatre tax credit for an accounting period, and b makes a claim, the Commissioners for Her Majesty's Revenue and…
Section 1217LB — Transactions not entered into for genuine commercial reasons
Transactions not entered into for genuine commercial reasons 1217LB 1 A transaction is to be ignored for the purpose of determining a relief mentioned in subsection (2) so far as the transaction is…