Section 42 Film tax relief: further provisions
United Kingdom
(1)
Schedule 5 to this Act contains further provisions about film tax relief.
(2)
In that Schedule—
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part 2 provides for the certification of British films for the purposes of the relief;
Part 3 makes provision for claims for the relief;
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Annotations
Textual amendments
- F1
Words in s. 42(2) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 677(a), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)