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There are currently no known outstanding effects for the Finance Act 2006, Chapter 3.
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Modifications etc. (not altering text)
C1Pt. 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)
C2Pt. 3 Ch. 3 power to apply (with modifications) conferred (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 2 para. 130 (with Sch. 2 Pts. 1, 2)
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Textual Amendments
F1Ss. 31-41 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 676, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
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Textual Amendments
F1Ss. 31-41 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 676, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
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Textual Amendments
F1Ss. 31-41 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 676, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
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Textual Amendments
F1Ss. 31-41 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 676, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
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Textual Amendments
F1Ss. 31-41 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 676, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
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Textual Amendments
F1Ss. 31-41 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 676, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
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Textual Amendments
F1Ss. 31-41 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 676, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
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Textual Amendments
F1Ss. 31-41 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 676, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
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Textual Amendments
F1Ss. 31-41 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 676, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
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Textual Amendments
F1Ss. 31-41 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 676, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
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Textual Amendments
F1Ss. 31-41 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 676, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
(1)Schedule 5 to this Act contains further provisions about film tax relief.
(2)In that Schedule—
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Part 2 provides for the certification of British films for the purposes of the relief;
Part 3 makes provision for claims for the relief;
F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F2Words in s. 42(2) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 677(a), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
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Textual Amendments
F3Ss. 43-45 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 678, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
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Textual Amendments
F3Ss. 43-45 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 678, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
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Textual Amendments
F3Ss. 43-45 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 678, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
(1)Sections 40A to 40D of F(No.2)A 1992 (treatment of expenditure on production or acquisition of film) do not apply—
(a)to production expenditure on a film that commences principal photography on or after [F41st January 2007];
(b)to acquisition expenditure—
(i)on a film that commences principal photography on or after [F41st January 2007], or
(ii)that is incurred on or after 1st October 2007 on a film (whenever made).
(2)Section 41 of that Act (preliminary expenditure) does not apply to expenditure incurred after the date on which this Act is passed.
(3)Section 42 of that Act and section 48 of F(No.2)A 1997 (special reliefs for British films) do not apply—
(a)to production expenditure on a film that commences principal photography on or after [F41st January 2007];
(b)to acquisition expenditure—
(i)on a film that commences principal photography on or after [F41st January 2007], or
(ii)that is incurred on or after 1st October 2007.
(4)References in this section to expenditure on the acquisition of a film, or to sums received from the disposal of a film, are to expenditure on the acquisition of, or sums received from the disposal of, the original master version of the film.
(5)For this purpose—
(a)“original master version” means the original negative, tape or disc;
(b)references to the original master version of a film include the original master version of the film soundtrack (if any);
(c)references to the original master version include any rights in the original master version that are held or acquired with it.
[F5(6)The provisions of sections 1181 to 1187 of CTA 2009 apply for the purposes of this section as if this section were contained in Part 15 of that Act.]
Textual Amendments
F4Words in s. 46(1)(a)(b)(i),(3)(a)(b)(i) substituted (29.12.2006) by The Finance Act 2006, Section 53(2) (Films and Sound Recordings: Power to alter Dates) Order 2006 (S.I. 2006/3265), {art. 2}
F5S. 46(6) inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 679 (with Sch. 2 Pts. 1, 2)
(1)Sections 134 and 135 of ITTOIA 2005 (treatment of expenditure on production or acquisition of film) do not apply—
(a)to production expenditure on a film that commences principal photography on or after [F61st January 2007] ;
(b)to acquisition expenditure—
(i)on a film that commences principal photography on or after [F61st January 2007], or
(ii)that is incurred on or after 1st October 2007 on a film (whenever made).
(2)Section 137 of that Act (preliminary expenditure) does not apply to expenditure incurred after the date on which this Act is passed.
(3)Sections 138 to 144 of that Act (special reliefs for British films) do not apply—
(a)to production expenditure on a film that commences principal photography on or after [F61st January 2007];
(b)to acquisition expenditure—
(i)on a film that commences principal photography on or after [F61st January 2007], or
(ii)that is incurred on or after 1st October 2007.
(4)References in this section to expenditure on the acquisition of a film, or to sums received from the disposal of a film, are to expenditure on the acquisition of, or sums received from the disposal of, the original master version of the film.
(5)For this purpose—
(a)“original master version” means the original negative, tape or disc;
(b)references to the original master version of a film include the original master version of the film soundtrack (if any);
(c)references to the original master version include any rights in the original master version that are held or acquired with it.
[F7(6)The provisions of sections 1181 to 1187 of CTA 2009 apply for the purposes of this section as if this section were contained in Part 15 of that Act.]
Textual Amendments
F6Words in s. 47(1)(a)(b)(i)(3)(a)(b)(i) substituted (29.12.2006) by The Finance Act 2006, Section 53(2) (Films and Sound Recordings: Power to alter Dates) Order 2006 (S.I. 2006/3265), {art. 2}
F7S. 47(6) inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 679 (with Sch. 2 Pts. 1, 2)
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Textual Amendments
F8Ss. 48-50 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 680, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
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Textual Amendments
F8Ss. 48-50 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 680, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
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Textual Amendments
F8Ss. 48-50 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 680, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
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Textual Amendments
F9S. 51 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
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Textual Amendments
F10S. 52 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 681, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
(1)The provisions of this Chapter come into force on such day as the Treasury may appoint by order.
F11(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Subordinate Legislation Made
P1S. 53(1) power fully exercised: 1.1.2007 appointed by {S.I. 2006/3399}, art. 2
Textual Amendments
F11S. 53(2) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 682, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
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