# Finance Act 2006, Paragraph 27


In Schedule 18 to FA 1998 (company tax returns), in paragraph 10 (other claims etc to be included in return), after sub-paragraph (3) insert—
“(4) A claim to which Part 9D of this Schedule applies (claims for film tax relief) can only be made by being included in a company tax return (see paragraph 83T).”.

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Source: https://www.legislation.gov.uk/ukpga/2006/25/schedule/5/paragraph/27 (the official version)
Page: https://openlegislation.uk/finance-act-2006/schedule-5/paragraph-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.