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.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Corporation Tax Act 2009 section 1216CH
Television tax credit claimable if company has surrenderable loss
Section 1216CH sets out the conditions under which a television production company may claim a television tax credit, and how the surrenderable loss and available qualifying expenditure are calculated for that purpose.
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.