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7.—(1) Modify section 47 (films: withdrawal of existing reliefs (income tax))(1)as follows.
(2) In the provisions listed below for the words “commences principal photography on or after 1st January 2007” substitute “is certified by the Secretary of State under Schedule 1 to the Films Act 1985 as a British film for the purposes of film tax relief and is intended for theatrical release at the time the film commences principal photography”.
The provisions are—
subsection (1)(a);
subsection (1)(b)(i);
subsection (3)(a); and
subsection (3)(b)(i).
(3) In subsections (1)(b)(ii) and (3)(b)(ii) for “1st October 2007” substitute “31st March 2008”.
Section 47 was amended by S.I. 2006/3265.
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