SCHEDULES

Valid from 01/01/2007

SCHEDULE 5 U.K. Film tax relief: further provisions

Part 1 U.K. Entitlement to film tax relief

Additional deduction in computing profits of trade U.K.

2 U.K. The film production company may (on making a claim) make an additional deduction in calculating the profit or loss of its trade in respect of qualifying expenditure on the film.