Valid from 01/01/2007
Trading loss reduced by amount surrendered for film tax creditU.K.
11U.K.The amount of a film production company's trading loss for an accounting period is reduced by any amount surrendered for a film tax credit.
Modifications etc. (not altering text)
C1Sch. 5 para. 11 modified (retrospectively) by Finance (No. 3) Act 2010 (c. 33), s. 14(8)