Additional deduction for qualifying expenditure

Amount of

Artificially inflated claims

Generally

Adjustments in calculating profits of trade

Availability

British programme

Certification

Cultural test

Capital allowances

Children's television programmes

Claims for

Co-producer, meaning

Commencement

Confidentiality of information

Consequential renumbering of provisions

Core expenditure, meaning

Costs

Deductions not routine deductions

Entitlement to

Certification as British programme

Generally

Time limits for amendments and assessments

UK expenditure condition

Excluded programmes

Film tax relief

General provision

How it is given

Intangible fixed assets

Intended for broadcast

Interest on overpaid/unpaid tax

Losses

Generally

Restriction on use while programme in production

Terminal losses

Use in later periods

Penalties for errors

Production expenditure, meaning

Qualifying co-production expenditure, meaning

Relevant programme

Costs of

Estimates

Generally

Income from

Pre-trading expenditure

Types of programme eligible

Research and development expenditure

Restriction on claiming other tax reliefs

Returns

Separate programme trade

Calculation of profits and losses

Generally

Shortfall in qualifying expenditure

Surrenderable loss

Tax credits

Artificially inflated claims

Payment of

Surrenderable loss

Television production activities, meaning

Television production company, meaning

Television programme, meaning

UK expenditure

Meaning

Requirement

Wrongful disclosures