Television production
Additional deduction in calculating profit or loss of separate programme trade
First period of account
Generally
Subsequent periods of account
Claims
Artificially inflated
Generally
Provisional claims, meaning
Surrenderable loss, meaning
Tax credits
Tax reliefs
Commencement arrangements
Conditions for relief
Applying for certification as a British programme
Cultural test
Generally
Intended for broadcast to general public
Withdrawal of certification
Confidentiality of information and wrongful disclosure
Generally
Meanings
Core expenditure
Excluded programme
Generally
Production expenditure
Qualifying co-producer
Qualifying co-production
Qualifying expenditure
Relevant programme
Television production activities
Television production company
Television programme
UK expenditure
Separate programme trade, meaning
Completion period, meaning
Cost of
Estimates
Generally
Income from
Losses, generated in
Pre-completion period, meaning
Pre-trading expenditure
Relevant later period, meaning
Terminal loss, meaning