OpenLegislation

Supplementary Supplementary

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

  1. 1190Income from the film
  2. 1191Costs of the film
  3. 1192When costs are taken to be incurred
  4. 1193Pre-trading expenditure
  5. 1194Estimates

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))