OpenLegislation

Introductory Introductory

  1. 31Meaning of “film” and related expressions
  2. 32Meaning of “film production company”
  3. 33Meaning of “film-making activities” etc
  4. 34Meaning of “production expenditure” and related expressions
  5. 35Meaning of “UK expenditure”
  6. 36Meaning of “qualifying co-production” and “co-producer”

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)