{
  "url": "https://openlegislation.uk/finance-act-2006/section-42",
  "json_url": "https://openlegislation.uk/finance-act-2006/section-42.json",
  "legislation": "ukpga/2006/25",
  "legislation_title": "Finance Act 2006",
  "legislation_url": "https://openlegislation.uk/finance-act-2006",
  "path": "section/42",
  "kind": "section",
  "number": "42",
  "heading": "Film tax relief: further provisions",
  "text": "(1) Schedule 5 to this Act contains further provisions about film tax relief.\n(2) In that Schedule—\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nPart 2 provides for the certification of British films for the purposes of the relief;\nPart 3 makes provision for claims for the relief;\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 42(2) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 677(a), Sch. 3 Pt. 1 (with Sch. 2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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2006/25/section/42",
    "retrieved_at": "2026-10-28T17:06:52.518251+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}