Introduction Background Note
3.The television production tax relief was introduced by Finance Act 2013.  Part 15A provides the rules for claiming tax credits on qualifying expenditure for high-end television or animation productions.
4.This tax relief allows qualifying companies engaged in the production of animation and high-end television intended for release to the general public to claim an additional deduction in computing their taxable profits and where that additional deduction results in a loss, to surrender that loss for a payable tax credit.