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»Ê¹ÚÌåÓýapp main legislation relating to the taxation of »Ê¹ÚÌåÓýappatrical Production Companies (TPCs) and »Ê¹ÚÌåÓýappatre Tax Relief (TTR) is in Part 15C Corporation Tax Act 2009.

»Ê¹ÚÌåÓýappse provisions introduced new rules for the taxation of theatrical production by companies.