The Corporation Tax (Taxation of Films) (Transitional Provisions) Regulations 2007 No. 1050

Modifications to the Finance Act 2006

Modification of section 32 (meaning of “film production company”)

4.  In section 32 (meaning of “film production company”), in subsection (3), in relation to a film that commenced principal photography before 1st April 2006, omit “pre-production,” in both places.