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