Part 1 New Regime for Films, Television Programmes and Video Games
Finance Act 2024 (2024 c 3) | Legislation

SCHEDULE 2 Films, Television Programmes and Video Games

Section 3

Part 1 New Regime for Films, Television Programmes and Video Games

1

After Part 14 of CTA 2009 insert—

“Part 14A
Films, Television Programmes and Video Games
Chapter 1
Introduction and Interpretation
Introduction to Part
1179A Overview of Part

(1)     This Part—

(a)     lays down special rules about the taxation of companies in relation to certain production activities in creative sectors, and

(b)     provides an entitlement to a credit in respect of expenditure on those activities.

(2)     In particular—

(a)     this Chapter makes general provision about the application of Chapters 2 and 3 and about the interpretation of this Part;

(b)     Chapter 2 lays down the special rules about taxation;

(c)     Chapter 3 provides the entitlement to credit;

(d)     Chapter 4 makes provision about the application of this Part to films and television programmes;

(e)     Chapter 5 makes provision about the application of this Part to video games.

1179AA Qualifying companies and productions

(1)     Chapters 2 and 3 apply where there is a qualifying production and a qualifying company for that production.

(2)     The later Chapters supply the meanings of those terms.

(3)     See in particular—

(a)

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