Corporation Tax Act 2009 section 1216C

Availability and overview of television tax relief

Section 1216C sets out the conditions that must be met for a television production company to claim television tax relief, explains how the relief is given, and prevents double claims where other reliefs have already been received for the same expenditure.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.