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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;

  • . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Words in s. 42(2) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 677(a), Sch. 3 Pt. 1 (with Sch. 2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)