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Income Tax (Trading and Other Income) Act 2005

Section 144: Meaning of “genuinely intended for theatrical release”

581.This section is based on section 99(2) of FA 2002.

582.Section 99(3) and (4) of FA 2002 contain transitional rules for qualifying films which do not meet the “genuinely intended for theatrical release” test but for which application for certification was received before 17 April 2002 or which were commissioned on or before 17 April 2002. See paragraph 35 of Schedule 2 to this Act.

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