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Film tax relief Film tax relief

  1. 38Films qualifying for film tax relief
  2. 39Conditions of relief: intended theatrical release
  3. 40Conditions of relief: British film
  4. 41Conditions of relief: UK expenditure
  5. 42Film tax relief: further provisions

Notes on Chapter 3

Modifications

C1

Pt. 3 Ch. 3 applied (with modifications) (29.3.2007) by The Corporation Tax (Taxation of Films) (Transitional Provisions) Regulations 2007 (S.I. 2007/1050), reg. 3-12 (with effect reg. 1(2)) (as amended by Corporation Tax Act 2009 (c. 4), Sch. 2 para. 131)

C2

Pt. 3 Ch. 3 power to apply (with modifications) conferred (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. 130 (with Sch. 2 Pts. 1, 2)