- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (07/04/2005)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 19/07/2006
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(1)In section 48 of F(No.2)A 1997 (relief for production and acquisition expenditure on limited-budget films), in subsection (2)—
(a)in paragraph (a) for “before 2nd July 2005” substitute “ , if it is expenditure to which section 42(3) of that Act applies, before 1st October 2007 ”,
(b)after that paragraph insert—
“(aa)the first day of principal photography in relation to the film concerned is before 1st April 2006;”, and
(c)in paragraph (c) after “1997” insert “ but before 1st January 2007 ”.
(2)In section 139 of ITTOIA 2005 (certified master versions: production expenditure on limited-budget films), in subsection (1)—
(a)in paragraph (aa) (requirement that film is completed) (inserted by paragraph 30 of Schedule 3) after “period” insert “ and before 1st January 2007 ”, and
(b)for paragraph (b) (requirement that expenditure incurred before 2nd July 2005) substitute—
“(b)the first day of principal photography was before 1st April 2006,”.
(3)In section 140 of that Act (certified master versions: acquisition expenditure on limited-budget films), in subsection (1)—
(a)in paragraph (aa) (requirement that film is completed) (inserted by paragraph 30 of Schedule 3), after “period” insert “ and before 1st January 2007 ”,
(b)in paragraph (c) (requirement that expenditure incurred before 2nd July 2005) for “2nd July 2005” substitute “ 1st October 2007 ”, and
(c)after that paragraph insert—
“(ca)the first day of principal photography was before 1st April 2006,”.
(4)The Treasury may by order amend any of the enactments amended by subsections (1) to (3), so as to substitute for a date inserted by or under this section a later date.
(5)The amendments made by subsection (1) have effect in relation to claims made under section 42 of F(No.2)A 1992 on or after 2nd July 2005.
(6)The amendments made by subsections (2) and (3) have effect in relation to deductions made under section 139 or 140 of ITTOIA 2005 on or after 2nd July 2005.
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