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Words in s. 42(2) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 677(a), Sch. 3 Pt. 1 (with Sch. 2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

Notes on Chapter 3

Modifications

C1

Pt. 3 Ch. 3 applied (with modifications) (29.3.2007) by The Corporation Tax (Taxation of Films) (Transitional Provisions) Regulations 2007 (S.I. 2007/1050), reg. 3-12 (with effect reg. 1(2)) (as amended by Corporation Tax Act 2009 (c. 4), Sch. 2 para. 131)

C2

Pt. 3 Ch. 3 power to apply (with modifications) conferred (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 2 para. 130 (with Sch. 2 Pts. 1, 2)