# Finance Act 2007, Paragraph 15


In section 115 (restrictions on reliefs for firms exploiting films), for subsection (4) substitute—
“(4) The restrictions under this section do not apply to so much of the loss (if any) as derives from qualifying film expenditure.”

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Source: https://www.legislation.gov.uk/ukpga/2007/11/schedule/4/paragraph/15 (the official version)
Page: https://openlegislation.uk/finance-act-2007/schedule-4/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.