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Contents

Official guidance
Animation Production Company Manual

APC10000 · Overview and general definitions

  • APC10010 · Introduction
  • APC10020 · Creative Industries Unit
  • APC10100 · Meaning of television programme
  • APC10110 · Meaning of television production company
  • APC10120 · Meaning of co-producer and qualifying co-production
  • APC10130 · Meaning of television production activities, production expenditure and core expenditure
  • APC10135 · Example of television production activities for animation
  • APC10140 · Meaning of UK expenditure
  • APC10150 · When a programme is completed
  • APC10210 · Subsidy control
  • APC10500 · Legislation
  • APC10600 · Feedback on this manual
  • APC10200 · State aid
  1. Overview and general definitions: contents
  2. Overview and general definitions: legislation

APC10500 | Overview and general definitions: legislation

From HM Revenue & Customs · Animation Production Company Manual

The main legislation relating to the taxation of Television Production Companies (TPCs) and Television Tax Relief (TTR) is in Part 15A Corporation Tax Act 2009.

These provisions introduced new rules for the taxation of animation production by companies.

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