Finance Act 2006 (c. 25)

SCHEDULES

SCHEDULE 4 Taxation of activities of film production company

Exclusion of expenditure relieved under other provisions

10 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.