{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-800",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-800.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/800",
  "kind": "section",
  "number": "800",
  "heading": "Meaning of “film-related losses” etc",
  "text": "(1) This section applies for the purposes of sections 797, 801 and 802.\n(2) A loss is a “film-related loss” if the calculation of profits or losses that it results from is made in accordance with any provision of Chapter 9 of Part 2 of ITTOIA 2005.\n(3) “The individual's claimed film-related losses” means—\n(a) the total amount of film-related losses made by the individual in the trade so far as they are losses for which the individual has made a relevant claim, less\n(b) the amount of any relevant recovered relief.\n(4) “The amount of any relevant recovered relief” means—\n(a) amount A, or\n(b) if less, amount B.\n(5) Amount A is the total amount of income treated as received by the individual under section 792 (recovery of excess relief) as a result of the application of that section in relation to claims for relief for losses made by the individual in the trade.\n(6) Amount B is the total amount of film-related losses within subsection (7) for which the individual has made a relevant claim.\n(7) A loss is within this subsection if it is made by the individual in the trade—\n(a) in a tax year at a time during which the individual carries on the trade as a member of an LLP or as a limited partner, or\n(b) in an early tax year during which the individual carries on the trade as a non-active partner.\n(8) Expressions used in subsection (7) are to be read as if contained in Chapter 3 of Part 4.\n(9) Subsection (10) applies if—\n(a) the individual has made a relevant claim for a film-related loss made in the trade as a partner in a firm, and\n(b) the firm is carrying on, or has carried on, more than one trade.\n(10) For the purpose of determining the individual's claimed film-related losses—\n(a) apply subsection (3)(a) in relation to each of the trades and then add the results together,\n(b) apply subsection (5) as if the reference to the trade were a reference to any of the trades, and\n(c) apply subsections (6) and (7) in relation to each of the trades and then add the results together.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/800",
    "retrieved_at": "2026-10-29T09:13:03.599581+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."
}