Part 3Income tax, corporation tax and capital gains tax
C1Chapter 3Films and sound recordings
Annotations:
Modifications etc. (not altering text)
Supplementary provisions
53Films and sound recordings: commencement and power to alter dates
P11
The provisions of this Chapter come into force on such day as the Treasury may appoint by order.
2
The Treasury may by order amend any provision of this Chapter that refers to 1st April 2006, the date on which this Act is passed or 1st October 2007 so as to substitute a reference to a later date.
Pt. 3 Ch. 3 applied (with modifications) (29.3.2007) by The Corporation Tax (Taxation of Films) (Transitional Provisions) Regulations 2007 (S.I. 2007/1050), reg. 3-12 (with effect reg. 1(2)) (as amended by Corporation Tax Act 2009 (c. 4), Sch. 2 para. 131)