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5(1)CTA 2009 is amended as follows.
(2)For sections 808 to 808E substitute—
This Part does not apply to an intangible fixed asset held by a company treated as carrying on a separate trade under any of Parts 14A to 15E (production of films, television programmes, video games, theatrical productions, orchestral concerts and museum and gallery exhibitions), so far as the asset represents expenditure of that separate trade.”
(3)In section 1040ZA (restrictions on claiming other reliefs where R&D relief given), before subsection (1) insert—
“(A1)For provision prohibiting audiovisual expenditure credit or video game expenditure credit being given where relief is available under this Part, see sections 1179DT and 1179FL.”
(4)In Schedule 4 (index of defined expressions), at the appropriate places insert—
“development activities | section 1179FR”; |
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