Finance Act 2002 (c. 23)

Part 3 U.K. Income tax, corporation tax and capital gains tax

Chapter 2 U.K. Other provisions

Films U.K.

F1 F1 ... Restriction of relief to films genuinely intended for theatrical release U.K.

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Textual Amendments

F1 Ss. 99-101 repealed (with effect in accordance with Sch. 26 Pt. 3(4) Note 1 of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(4)

F1 F1 ... Exclusion of deferments from production expenditure U.K.

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Textual Amendments

F1 Ss. 99-101 repealed (with effect in accordance with Sch. 26 Pt. 3(4) Note 1 of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(4)

F2 101 Restriction of relief for successive acquisitions of the same film U.K.

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Textual Amendments

F2 S. 101 repealed (retrospective to 2.12.2004) by Finance Act 2005 (c. 7), Sch. 3 para. 2(1)(2), Sch. 11 Pt. 2(3) (with Sch. 3 para. 2(3))