Section 1216C | Availability and overview of television tax relief ^F1

(1)This Chapter applies for corporation tax purposes to a company that is the television production company in relation to a relevant programme.

(2)Relief under this Chapter (“television tax relief”) is available to the company if the conditions specified in the following sections are met in relation to the programme—

(a)section 1216CA (intended for broadcast),

(b)section 1216CB (British programme), and

(c)section 1216CE (UK expenditure).

(3)Television tax relief is given by way of—

(a)additional deductions (see sections 1216CF and 1216CG), and

(b)television tax credits (see sections 1216CH to 1216CJ).

(4)But television tax relief is not available in respect of any expenditure if—

(a)the company is entitled to an R&D expenditure credit under Chapter 1A of Part 13 in respect of the expenditure, or^F2

(b)the company has obtained relief under Chapter 2 of Part 13 (relief for loss-making, R&D-intensive SMEs) in respect of the expenditure.^F3

(5)Sections 1216CK to 1216CN contain provision about unpaid costs, artificially inflated claims and confidentiality of information.

(6)In this Chapter “the separate programme trade” means the company's separate trade in relation to the relevant programme (see section 1216B).

(7)See Schedule 18 to FA 1998 (in particular, Part 9D) for information about the procedure for making claims for television tax relief.