Schedules

Schedule 2Films, television programmes and video games

Part 4Amendments consequential on Part 3

CTA 2009

12(1)CTA 2009 is amended as follows.

(2)In section 1040ZA (restrictions on claiming other reliefs where R&D relief given), omit subsections (1) to (3).

(3)In section 1310(4) (orders and regulations subject to affirmative procedure), omit paragraphs (a) to (ej).

(4)In Schedule 4 (index of defined expressions), omit the following entries—

  • company tax return (in Part 15);

  • company tax return (in Part 15A);

  • company tax return (in Part 15B);

  • the completion period (in Chapter 5 of Part 15);

  • the completion period (in Chapter 5 of Part 15A);

  • the completion period (in Chapter 5 of Part 15B);

  • co-producer (in Part 15);

  • co-producer (in Part 15A);

  • core expenditure (in Part 15);

  • core expenditure (in Part 15A);

  • core expenditure (in Part 15B);

  • costs of the film (in Chapter 2 of Part 15);

  • costs of the relevant programme (in Chapter 2 of Part 15A);

  • costs of the video game (in Chapter 2 of Part 15B);

  • European expenditure (in Part 15B);

  • film (in Part 15);

  • film-making activities (in Part 15);

  • film production company (in Part 15);

  • film tax relief (in Part 15);

  • final certificate (in Chapter 5 of Part 15);

  • final certificate (in Chapter 5 of Part 15A);

  • final certificate (in Chapter 5 of Part 15B);

  • income from the film (in Chapter 2 of Part 15);

  • income from the relevant programme (in Chapter 2 of Part 15A);

  • income from the video game (in Chapter 2 of Part 15B);

  • interim accounting period (in Chapter 5 of Part 15);

  • interim accounting period (in Chapter 5 of Part 15A);

  • interim accounting period (in Chapter 5 of Part 15B);

  • principal photography (in Part 15);

  • principal photography (in Part 15A);

  • production expenditure (in Part 15);

  • production expenditure (in Part 15A);

  • qualifying co-production (in Part 15);

  • qualifying co-production (in Part 15A);

  • qualifying expenditure (in Chapter 3 of Part 15);

  • qualifying expenditure (in Chapter 3 of Part 15A);

  • qualifying expenditure (in Chapter 3 of Part 15B);

  • relevant programme (in Part 15A);

  • the separate film trade (in Chapters 2, 3 and 5 of Part 15);

  • the separate programme trade (in Chapters 2, 3 and 5 of Part 15A);

  • the separate video game trade (in Chapters 2, 3 and 5 of Part 15B);

  • special film relief (in Chapter 5 of Part 15);

  • special television relief (in Chapter 5 of Part 15A);

  • special video games relief (in Chapter 5 of Part 15B);

  • television production activities (in Part 15A);

  • television production company (in Part 15A);

  • television programme (in Part 15A);

  • television tax relief (in Part 15A);

  • UK expenditure (in Part 15);

  • UK expenditure (in Part 15A);

  • video game (in Part 15B);

  • video games development activities (in Part 15B);

  • video games development company (in Part 15B);

  • video games tax relief (in Part 15B).