# Corporation Tax Act 2009, Paragraph 128


Chapters 2 and 3 of Part 15 apply only in relation to films that commence principal photography on or after 1 January 2007 (but see paragraphs 130 and 131).

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/paragraph/128 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-2/paragraph-128
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.