# Income Tax Act 2007, Section 82: Exploitation of films

Extent: E+W+S+N.I.

In the case of a trade carried on by an individual which consists of or includes the exploitation of films—
(a) see section 115 for a restriction on sideways relief if the trade was carried on by the individual as a partner in a firm, and
(b) see section 796 for a charge to income tax if the individual made a loss in the trade (whether carried on alone or as a partner in a firm) for which sideways relief is claimed.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/82 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-82
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.