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Chapter 4 Film losses

United Kingdom

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

  1. 1208Application of sections 1209 and 1210
  2. 1209Restriction on use of losses while film in production
  3. 1210Use of losses in later periods
  4. 1211Terminal losses

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))