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Legislation
Finance Act 2013

Crossheading Losses, other reliefs and deductions

  • Section 29 Restriction on surrender of losses: controlled foreign company cases
  • Section 30 Loss relief surrenderable by non-UK resident established in EEA state
  • Section 31 Arrangements for transfers of companies
  • Section 32 Change in company ownership: company reconstructions
  • Section 33 Change in company ownership: shell companies
  • Section 34 Transfer of deductions
  • Section 35 R&D expenditure credits
  • Section 36 Relief for television production and video games development
  1. Losses, other reliefs and deductions
  2. Relief for television production and video games development

Section 36 | Relief for television production and video games development

From legislation.gov.uk

(1)Schedule 16 contains provision about television production.

(2)Schedule 17 contains provision about video games development.

(3)Schedule 18 contains consequential amendments.

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