17 Temporary increase in theatre tax credit
Finance Act 2022 (2022 c 3) | Legislation

17  Temporary increase in theatre tax credit

(1)     This section applies where—

(a)     a company's activities in relation to a theatrical production are treated for corporation tax purposes as a trade separate from any other activities of the company by virtue of section 1217H of CTA 2009 (claim for additional deduction), and

(b)     the production phase for the theatrical production begins on or after 27 October 2021.

(2)     In relation to the separate

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