Corporation Tax Act 2009 section 1179A

Overview of Part

Section 1179A provides an overview of the Part of the Act that deals with special corporation tax rules and tax credits for companies engaged in production activities in the creative industries.

• The Part establishes special tax rules for companies carrying out certain production activities in creative sectors, alongside a tax credit linked to qualifying expenditure on those activities.
• Chapter 1 provides general guidance on how Chapters 2 and 3 apply and sets out definitions used throughout the Part.
• Chapters 2 and 3 contain the detailed tax computation rules and the entitlement to the expenditure credit respectively.
• Chapters 4 and 5 apply the Part's provisions specifically to films and television programmes, and to video games.