Miscellaneous MiscellaneousF1
United Kingdom
- 1179DZEffect of move out of higher-percentage category
- 1179EProduction qualifying consecutively as film and television programme
- 1179EAMeaning of “production activities”, “principal photography” and “animation”
- 1179EBWhen film or programme is completed
- 1179ECSpecial credit for visual effects
Annotations
Textual amendments
- F1
Pt. 14A inserted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 2 para. 1 (with Sch. 2 paras. 16(1), 17-25)