Section 1179A | Overview of Part

(1)This Part—

(a)lays down special rules about the taxation of companies in relation to certain production activities in creative sectors, and

(b)provides an entitlement to a credit in respect of expenditure on those activities.

(2)In particular—

(a)this Chapter makes general provision about the application of Chapters 2 and 3 and about the interpretation of this Part;

(b)Chapter 2 lays down the special rules about taxation;

(c)Chapter 3 provides the entitlement to credit;

(d)Chapter 4 makes provision about the application of this Part to films and television programmes;

(e)Chapter 5 makes provision about the application of this Part to video games.