# The Finance Act 2006, Section 53(2) (Films and Sound Recordings: Power to alter Dates) Order 2006, Article 2: Amendment to the Finance Act 2006


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”.
The provisions are—
Section 46 (films: withdrawal of existing reliefs (corporation tax)), subsections (1)(a) and (b)(i), (3)(a) and (b)(i).
Section 47 (films: withdrawal of existing reliefs (income tax)), subsections (1)(a) and (b)(i), (3)(a) and (b)(i).
Section 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).
Section 52 (films: application of provisions to certain films already in production), subsection (1).
Schedule 4 (taxation of activities of film production companies), paragraph 1 (films to which this Schedule applies).
Schedule 5 (film tax relief: further provisions), paragraph 1(1)(b) (introduction) and paragraph 24(4) (confidentiality of information).

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Source: https://www.legislation.gov.uk/uksi/2006/3265/article/2 (the official version)
Page: https://openlegislation.uk/finance-act-2006-section-532-films-and-sound-recordings-power-to-alter-dates-order-2006/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.