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Part 15 Film productionC1

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  1. 1Introduction
  2. 2Taxation of activities of film production company
  3. 3Film tax relief
  4. 4Film losses
  5. 5Provisional entitlement to relief

Annotations

Modifications

C1

Pt. 15 applied (with modifications) by S.I. 2007/1050, regs. 3-12 (as amended (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 2 para. 131 (with Sch. 2 Pts. 1, 2))