16 Film tax relief: films produced to be television programmes
Finance Act 2022 (2022 c 3) | Legislation

Creative reliefs

16  Film tax relief: films produced to be television programmes

(1)     Part 15 of CTA 2009 (film production) is amended as follows.

(2)     In section 1195 (availability and overview of film tax relief)—

(a)     in subsection (2)—

(i)     omit paragraph (a), and

(ii)     after that paragraph insert—

“(aa)     section 1196A (intended release or broadcast),”, and

(b)     in subsection (3A)—

(i)     omit “or” at the end of paragraph (a), and

(ii)     at the end insert “, or

(c)     relief is available to the company under Chapter 3 of Part 15A (television tax relief) in respect of the expenditure.”

(3)

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