{
  "url": "https://openlegislation.uk/finance-act-2006-section-532-films-and-sound-recordings-power-to-alter-dates-order-2006/article-2",
  "json_url": "https://openlegislation.uk/finance-act-2006-section-532-films-and-sound-recordings-power-to-alter-dates-order-2006/article-2.json",
  "legislation": "uksi/2006/3265",
  "legislation_title": "The Finance Act 2006, Section 53(2) (Films and Sound Recordings: Power to alter Dates) Order 2006",
  "legislation_url": "https://openlegislation.uk/finance-act-2006-section-532-films-and-sound-recordings-power-to-alter-dates-order-2006",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Amendment to the Finance Act 2006",
  "text": "In the provisions of Chapter 3 of Part 3 of the Finance Act 2006 (films and sound recordings) listed below for “1st April 2006” substitute “1st January 2007”.\nThe provisions are—\nSection 46 (films: withdrawal of existing reliefs (corporation tax)), subsections (1)(a) and (b)(i), (3)(a) and (b)(i).\nSection 47 (films: withdrawal of existing reliefs (income tax)), subsections (1)(a) and (b)(i), (3)(a) and (b)(i).\nSection 51 (corporation tax: films and sound recordings as intangible fixed assets), subsection (1), in sub-paragraph (2)(a) and (b) of the new paragraph 80A substituted for paragraph 80 of Schedule 29 to the Finance Act 2002 (corporation tax: gains and losses from intangible fixed assets).\nSection 52 (films: application of provisions to certain films already in production), subsection (1).\nSchedule 4 (taxation of activities of film production companies), paragraph 1 (films to which this Schedule applies).\nSchedule 5 (film tax relief: further provisions), paragraph 1(1)(b) (introduction) and paragraph 24(4) (confidentiality of information).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2002 c. 23."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/3265/article/2",
    "retrieved_at": "2026-10-29T04:13:47.469750+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}