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Chapter 5 Provisional entitlement to relief

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

  1. 1212Introduction
  2. 1213Certification as a British film
  3. 1214The UK expenditure condition
  4. 1215Film tax relief on basis that film is limited-budget film
  5. 1216Time limit for amendments and assessments

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))