{
  "url": "https://openlegislation.uk/finance-act-2015-section-29-film-tax-relief-specified-day-regulations-2015",
  "json_url": "https://openlegislation.uk/finance-act-2015-section-29-film-tax-relief-specified-day-regulations-2015.json",
  "id": "uksi/2015/1741",
  "title": "The Finance Act 2015, Section 29 (Film Tax Relief) (Specified Day) Regulations 2015",
  "short_title": "Finance Act 2015, Section 29 (Film Tax Relief) (Specified Day) 2015",
  "long_title": "The amendments made by section 29 of the Finance Act 2015 (c. 11) to Part 15 of the Corporation Tax Act 2009 (c. 4) (in relation to corporation tax relief for film production) have effect in relation to films the principal photography of which is not completed before such day as the Treasury specify by regulations. The Regulations specify 1st April 2015 as that date.",
  "citation": "S.I. 2015/1741",
  "type": "uksi",
  "year": "2015",
  "number": "1741",
  "version": "current",
  "date": "2015-10-02",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-act-2015-section-29-film-tax-relief-specified-day-regulations-2015/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation",
      "url": "https://openlegislation.uk/finance-act-2015-section-29-film-tax-relief-specified-day-regulations-2015/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Specified day",
      "url": "https://openlegislation.uk/finance-act-2015-section-29-film-tax-relief-specified-day-regulations-2015/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/finance-act-2015-section-29-film-tax-relief-specified-day-regulations-2015/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/finance-act-2015-section-29-film-tax-relief-specified-day-regulations-2015/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2015-10-05",
      "size": 25442,
      "url": "https://openlegislation.uk/finance-act-2015-section-29-film-tax-relief-specified-day-regulations-2015/pdf/uksi_20151741_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2015/1741/pdfs/uksi_20151741_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2015/11",
      "title": "Finance Act 2015",
      "url": "https://openlegislation.uk/finance-act-2015",
      "provisions": [
        "section/29"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/finance-act-2015-section-29-film-tax-relief-specified-day-regulations-2015/changes.json",
  "changes_made_by": 1,
  "changes_made_by_url": "https://openlegislation.uk/finance-act-2015-section-29-film-tax-relief-specified-day-regulations-2015/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/finance-act-2015-section-29-film-tax-relief-specified-day-regulations-2015/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/1741",
    "retrieved_at": "2026-10-28T23:31:53.029680+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}