Summary

Guidance on legislation on television production providing specific rules for relief on animations in addition to high-end television productions

Contents

  1. APC10000
    Overview and general definitions: contents
  2. APC20000
    Taxation: contents
  3. APC30000
    Losses: contents
  4. APC40000
    Qualifying animations: contents
  5. APC50000
    Eligible expenditure: contents
  6. APC55000
    Calculation: contents
  7. APC60000
    Claims: contents
  8. APC80000
    Avoidance and disclosure: contents