Part 15

Film production
Chapter 5

Provisional entitlement to relief

Film tax relief on basis that film is limited-budget film
1215. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 1215 omitted (with effect in accordance with s. 29(8) of the amending Act) by virtue of Finance Act 2015 (c. 11), s. 29(5); S.I. 2015/1741, reg. 2
Pt. 15 applied (with modifications) by S.I. 2007/1050, regs. 3-12 (as amended (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. 131 (with Sch. 2 Pts. 1, 2))