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					<dc:identifier>http://www.legislation.gov.uk/ukpga/2006/25/section/52</dc:identifier><dc:title>Finance Act 2006</dc:title><dc:description>An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.</dc:description><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dc:publisher>Statute Law Database</dc:publisher><dc:modified>2024-01-12</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2020-12-31</dct:valid>
					
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					<ukm:PrimaryMetadata><ukm:DocumentClassification><ukm:DocumentCategory Value="primary"/><ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/><ukm:DocumentStatus Value="revised"/></ukm:DocumentClassification><ukm:Year Value="2006"/><ukm:Number Value="25"/><ukm:EnactmentDate Date="2006-07-19"/><ukm:ISBN Value="0105425060"/></ukm:PrimaryMetadata>
					

                    
									 
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          <Strong>Part 3</Strong>
        </Number><Title>Income tax, corporation tax and capital gains tax</Title><Chapter DocumentURI="http://www.legislation.gov.uk/ukpga/2006/25/part/3/chapter/3" IdURI="http://www.legislation.gov.uk/id/ukpga/2006/25/part/3/chapter/3" NumberOfProvisions="23" id="part-3-chapter-3" RestrictExtent="E+W+S+N.I." RestrictStartDate="2009-04-01"><Number><CommentaryRef Ref="c19543901"/><CommentaryRef Ref="key-9e91a0eeb71b6f3352507470cef2ae9c"/>
            Chapter 3</Number><Title>Films and sound recordings</Title><Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/2006/25/part/3/chapter/3/crossheading/supplementary-provisions" IdURI="http://www.legislation.gov.uk/id/ukpga/2006/25/part/3/chapter/3/crossheading/supplementary-provisions" NumberOfProvisions="3" id="part-3-chapter-3-crossheading-supplementary-provisions" RestrictStartDate="2009-04-01"><Title><Emphasis>Supplementary provisions</Emphasis></Title><P1group RestrictExtent="E+W+S+N.I." ConfersPower="true" RestrictStartDate="2009-04-01"><Title>Films: application of provisions to certain films already in production</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2006/25/section/52" IdURI="http://www.legislation.gov.uk/id/ukpga/2006/25/section/52" id="section-52"><Pnumber PuncAfter=""><CommentaryRef Ref="key-fcbd04fed018395299c4e3a3d675db72"/>52</Pnumber><P1para><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P1para></P1></P1group></Pblock></Chapter></Part></Body></Primary><Commentaries><Commentary id="c19543901" Type="C"><Para><Text>Pt. 3 Ch. 3 applied (with modifications) (29.3.2007) by <Citation URI="http://www.legislation.gov.uk/id/uksi/2007/1050" id="c00030" Class="UnitedKingdomStatutoryInstrument" Year="2007" Number="1050" Title="The Corporation Tax (Taxation of Films) (Transitional Provisions) Regulations 2007">The Corporation Tax (Taxation of Films) (Transitional Provisions) Regulations 2007 (S.I. 2007/1050)</Citation>, <CitationSubRef id="c00031" CitationRef="c00030" URI="http://www.legislation.gov.uk/id/uksi/2007/1050/regulation/3" UpTo="http://www.legislation.gov.uk/id/uksi/2007/1050/regulation/12" Type="group" StartSectionRef="regulation-3" EndSectionRef="regulation-12" Operative="true">reg. 3-12</CitationSubRef> (with effect <CitationSubRef id="c00032" CitationRef="c00030" URI="http://www.legislation.gov.uk/id/uksi/2007/1050/regulation/1/2" SectionRef="regulation-1-2">reg. 1(2)</CitationSubRef>) (as amended by Corporation Tax Act 2009 (c. 4), Sch. 2 para. 131)</Text></Para></Commentary><Commentary id="key-9e91a0eeb71b6f3352507470cef2ae9c" Type="C"><Para><Text>Pt. 3 Ch. 3 power to apply (with modifications) conferred (with effect in accordance with s. 1329(1) of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2009/4" id="cdyn9r542-00791" Class="UnitedKingdomPublicGeneralAct" Year="2009" Number="4" Title="Corporation Tax Act 2009">Corporation Tax Act 2009 (c. 4)</Citation>, <CitationSubRef id="cdyn9r542-00792" CitationRef="cdyn9r542-00791" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/1329/1" SectionRef="section-1329-1">s. 1329(1)</CitationSubRef>, <CitationSubRef id="cdyn9r542-00793" CitationRef="cdyn9r542-00791" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/2/paragraph/130" SectionRef="schedule-2-paragraph-130" Operative="true">Sch. 2 para. 130</CitationSubRef> (with <CitationSubRef id="cdyn9r542-00794" CitationRef="cdyn9r542-00791" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/2/part/1" SectionRef="schedule-2-part-1">Sch. 2 Pts. 1</CitationSubRef>, <CitationSubRef id="cdyn9r542-00795" CitationRef="cdyn9r542-00791" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/2/part/2" SectionRef="schedule-2-part-2">2</CitationSubRef>)</Text></Para></Commentary><Commentary id="key-fcbd04fed018395299c4e3a3d675db72" Type="F"><Para><Text>S. 52 repealed (with effect in accordance with s. 1329(1) of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2009/4" id="ce1jrwyo2-00006" Class="UnitedKingdomPublicGeneralAct" Year="2009" Number="4" Title="Corporation Tax Act 2009">Corporation Tax Act 2009 (c. 4)</Citation>, <CitationSubRef id="ce1jrwyo2-00007" CitationRef="ce1jrwyo2-00006" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/1329/1" SectionRef="section-1329-1">s. 1329(1)</CitationSubRef>, <CitationSubRef id="ce1jrwyo2-00008" CitationRef="ce1jrwyo2-00006" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/1/paragraph/681" SectionRef="schedule-1-paragraph-681">Sch. 1 para. 681</CitationSubRef>, <CitationSubRef id="ce1jrwyo2-00009" CitationRef="ce1jrwyo2-00006" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/3/part/1" SectionRef="schedule-3-part-1" Operative="true">Sch. 3 Pt. 1</CitationSubRef> (with <CitationSubRef id="ce1jrwyo2-00010" CitationRef="ce1jrwyo2-00006" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/2/part/1" SectionRef="schedule-2-part-1">Sch. 2 Pts. 1</CitationSubRef>, <CitationSubRef id="ce1jrwyo2-00011" CitationRef="ce1jrwyo2-00006" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/2/part/2" SectionRef="schedule-2-part-2">2</CitationSubRef>)</Text></Para></Commentary></Commentaries></Legislation>