Schedule 4 Taxation of activities of film production companyF1

United Kingdom Repealed

1. Films to which this Schedule applies
2. Activities treated as separate trade
3. When the trade begins
4. Pre-trading expenditure
5. Costs of the film
6. Income from the film
7. Calculation of profit or loss
8. Estimates
9. When costs are taken to be incurred
10. Exclusion of expenditure relieved under other provisions