Corporation Tax Act 2009 section 1217AF

Company tax return

Section 1217AF defines the term "company tax return" as used throughout the film tax relief provisions of the Act.

• The section provides a definition of "company tax return" for the purposes of Part 15 of the Act (film tax relief).
• The definition refers to the company tax return as set out in Schedule 18 of the Finance Act 1998, which governs how companies file their corporation tax returns.
• This ensures that whenever a company tax return is mentioned in the film tax relief rules, it carries the same meaning as the standard corporation tax return framework.
• The definition was introduced by Finance Act 2013 and subsequently amended by Finance Act 2024.