Corporation Tax: high end Television Tax Relief
This Tax Information and Impact Note reduces the minimum UK expenditure requirement for Television Tax Relief (TTR) from 25% to 10%.
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This measure will reduce the minimum UK expenditure requirement for TTR from 25% to 10% and will modernise the cultural test, subject to state aid clearance. The reduction in the minimum UK expenditure requirement will also apply to the Animation Tax Relief. The measure will have effect for qualifying expenditure incurred on and after 1 April 2015, subject to state aid clearance.