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Interpretation Interpretation

United Kingdom

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

  1. 1181“Film” etc
  2. 1182“Film production company”
  3. 1183“Film-making activities” etc
  4. 1184“Production expenditure”, “core expenditure” ...
  5. 1185“UK expenditure” etc
  6. 1186“Qualifying co-production” and “co-producer”
  7. 1187“Company tax return”

Notes on Part 15

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))