Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 2024

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Films, television programmes, video games etc

3Films, television programmes and video games produced by companies

Schedule 2 replaces Parts 15 to 15B of CTA 2009 with a new regime for the taxation of companies producing films, television programmes and video games, including relief in the form of payable credits arising from expenditure on production activities.

4Theatrical productions made by companies

Schedule 3 amends the regime for the taxation of companies producing theatrical productions in Part 15C of CTA 2009.

5Orchestral concerts produced by companies

Schedule 4 amends the regime for the taxation of companies producing orchestral concerts in Part 15D of CTA 2009.

6Museum and gallery exhibitions produced by companies

Schedule 5 amends the regime for the taxation of companies producing museum and gallery exhibitions in Part 15E of CTA 2009.

7Sections 3 to 6: administration of reliefs

Schedule 6 amends Schedule 18 to FA 1998 (company tax returns etc) in relation to the reliefs introduced or amended by sections 3 to 6.

Yn ôl i’r brig

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