SCHEDULES
SCHEDULE 2Transitionals and savings
Part 17Film production
Prohibition on double counting
132
1
Expenditure is not to be taken into account for the purposes of Chapter 2 of Part 15 if relief has been given in respect of it under—
a
section 40B, 41 or 42 of F(No.2)A 1992,
b
section 48 of F(No.2)A 1997, or
c
section 135, 136 to 138A or 139 to 142 of ITTOIA 2005.
2
For the purposes of paragraph 130 and any regulations made under that paragraph, sub-paragraph (1) of this paragraph is treated as if contained in Part 15.