Commentary

D7.1248 Television tax relief—provisional entitlement to relief

Corporate tax
Corporate tax | Commentary

D7.1248 Television tax relief—provisional entitlement to relief

Corporate tax | Commentary

D7.1248 Television tax relief—provisional entitlement to relief

The Secretary of State may grant an interim certificate (see D7.1241) certifying that a programme is a 'British programme', thereby entitling it to television tax relief. In addition to television tax relief, certification as a British programme also enables a qualifying programme to transfer its terminal losses to another qualifying television programme (see D7.1235).

The rules governing provisional entitlement to relief1 for programmes where an interim certificate has been granted are set out in CTA 2009, Pt 15A Ch 5. The rationale behind those provisions is to ensure that companies that are entitled to relief can obtain it in the relevant accounting period, without having to wait until the programme is completed. To that end, there are provisions for clawing back the relief if, on completion of

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