http://www.legislation.gov.uk/ukpga/2024/3/schedule/2/paragraph/16/enactedFinance Act 2024King's Printer of Acts of Parliament2024-02-28SchedulesSchedule 2Films, television programmes and video gamesPart 5Commencement and transitional provision16General commencement1No election under section 1179B(1) of CTA 2009 may be made in a company tax return for an accounting period ending before 1 January 2024.2The amendments made by Parts 3 and 4 of this Schedule have effect in relation to accounting periods beginning on or after 1 April 2027.