Additional deduction in calculating profit or loss of separate programme trade

First period of account

Commentary – Tax Reporter ¶715-043 ; Tax Reporter ¶715-103

Generally

Commentary – Tax Reporter ¶715-043 ; Tax Reporter ¶715-103

Subsequent periods of account

Commentary – Tax Reporter ¶715-043 ; Tax Reporter ¶715-103

Claims

Artificially inflated

Commentary – Tax Reporter ¶715-049

Generally

Commentary – Tax Reporter ¶715-150

Provisional claims, meaning

Commentary – Tax Reporter ¶715-085

Surrenderable loss, meaning

Commentary – Tax Reporter ¶715-046

Tax credits

Commentary – Tax Reporter ¶715-046

Tax reliefs

Commentary – Tax Reporter ¶715-040

Commencement arrangements

Commentary – Tax Reporter ¶715-003

Conditions for relief

Applying for certification as a British programme

Commentary – Tax Reporter ¶715-071

Cultural test

Commentary – Tax Reporter ¶715-071 ; Tax Reporter ¶715-074

Generally

Commentary – Tax Reporter ¶715-065

Intended for broadcast to general public

Commentary – Tax Reporter ¶715-068

Withdrawal of certification

Commentary – Tax Reporter ¶715-071

Confidentiality of information and wrongful disclosure

Commentary – Tax Reporter ¶715-153

Generally

Commentary – Tax Reporter ¶715-000

Meanings

Core expenditure

Commentary – Tax Reporter ¶715-021

Excluded programme

Commentary – Tax Reporter ¶715-012

Generally

Commentary – Tax Reporter ¶715-006–Tax Reporter ¶715-030

Production expenditure

Commentary – Tax Reporter ¶715-021

Qualifying co-producer

Commentary – Tax Reporter ¶715-027

Qualifying co-production

Commentary – Tax Reporter ¶715-027

Qualifying expenditure

Commentary – Tax Reporter ¶715-030

Relevant programme

Commentary – Tax Reporter ¶715-009

Television production activities

Commentary – Tax Reporter ¶715-018

Television production company

Commentary – Tax Reporter ¶715-016

Television programme

Commentary – Tax Reporter ¶715-006

UK expenditure

Commentary – Tax Reporter ¶715-024 ; Tax Reporter ¶715-074 ; Tax Reporter ¶715-091

Separate programme trade, meaning

Completion period, meaning

Commentary – Tax Reporter ¶715-130

Cost of

Commentary – Tax Reporter ¶715-109

Estimates

Commentary – Tax Reporter ¶715-115

Generally

Commentary – Tax Reporter ¶715-100

Income from

Commentary – Tax Reporter ¶715-106

Losses, generated in

Commentary – Tax Reporter ¶715-130 ; Tax Reporter ¶715-133 ; Tax Reporter ¶715-136 ; Tax Reporter ¶715-139

Pre-completion period, meaning

Commentary – Tax Reporter ¶715-130

Pre-trading expenditure

Commentary – Tax Reporter ¶715-112

Relevant later period, meaning

Commentary – Tax Reporter ¶715-130

Terminal loss, meaning

Commentary – Tax Reporter ¶715-130