The Corporation Tax (Taxation of Films) (Transitional Provisions) Regulations 2007

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

This section has no associated Explanatory Memorandum

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.