Part 3Income tax, corporation tax and capital gains tax
C1C2 Chapter 3Films and sound recordings
Annotations:
Modifications etc. (not altering text)
C2
Pt. 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)
Supplementary provisions
53Films and sound recordings: commencement and power to alter dates
P11
The provisions of this Chapter come into force on such day as the Treasury may appoint by order.
F12
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Pt. 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)