Anti-avoidance

Legislation/Regulatory – CTA2009 s. 1218ZCM-1218ZCN

Corporation tax reliefs

Commentary – Key Data ¶9-310

EEA expenditure condition

Legislation/Regulatory – CTA2009 s. 1218ZCC

Overview

Legislation/Regulatory – CTA2009 s. 1218ZA, 1218ZC

Production company

Amount of additional deduction

Legislation/Regulatory – CTA2009 s. 1218ZCF

Claim for additional deduction

Legislation/Regulatory – CTA2009 s. 1218ZCE

Core expenditure

Legislation/Regulatory – CTA2009 s. 1218ZCD

Generally

Legislation/Regulatory – CTA2009 s. 1218ZAC-1218ZAD

Qualifying expenditure

Legislation/Regulatory – CTA2009 s. 1218ZCG

Separate exhibition trade

Legislation/Regulatory – CTA2009 s. 1218ZB-1218ZBA, 1218ZBE

Production income

Legislation/Regulatory – CTA2009 s. 1218ZBB-1218ZBD

Qualifying companies

Legislation/Regulatory – CTA2009 s. 1218ZCA

Relief for production

Legislation/Regulatory – F(No. 2)A2017 Sch. 6

Separate exhibition trade

Losses

Legislation/Regulatory – 357UW-357UY ; CTA2009 s. 1218ZD-1218ZDC

Provisional entitlement to relief

Legislation/Regulatory – CTA2009 s. 1218ZE-1218ZEA

Tax credit claimable, surrendaerable loss

Legislation/Regulatory – CTA2009 s. 1218ZCH-1218ZCI

Tax credit payable

Legislation/Regulatory – CTA2009 s. 1218ZCJ-1218ZCK

Touring exhibition

Legislation/Regulatory – CTA2009 s. 1218ZAB