»Ê¹ÚÌåÓýapp

A »Ê¹ÚÌåÓýappatrical Production Company (TPC) that qualifies for »Ê¹ÚÌåÓýappatre Tax Relief (TTR) in respect of a theatrical production is entitled to claim an additional deduction in computing the profit or loss arising from the separate theatrical trade for the production.

»Ê¹ÚÌåÓýapp additional deduction is based on the amount of core expenditure that is European expenditure.

»Ê¹ÚÌåÓýapp computation itself is described at TPC55000. »Ê¹ÚÌåÓýapp first step is determining:

• the amount of core expenditure, and
• the extent to which that core expenditure relates to goods or services that are provided from within the United Kingdom or European Economic Area (EEA) (TPC50050).