SCHEDULES
SCHEDULE 4Taxation of activities of film production company
10Exclusion of expenditure relieved under other provisions
Expenditure in respect of which relief has been given under—
a
section 40B, 41 or 42 of F(No.2)A 1992,
b
section 48 of F(No.2)A 1997, or
c
section 135, 136 to 138A or 139 to 142 of ITTOIA 2005,
shall not be taken into account for the purposes of this Schedule.