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The Corporation Tax (Surrender of Terminal Losses on Films and Claims for Relief) Regulations 2007
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- UK Statutory Instruments
- 2007 No. 678
- Explanatory Note
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EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations make provision corresponding, for the purposes of terminal loss relief in respect of films to which section 45 of the Finance Act 2006 applies, to that contained in Part 8 of Schedule 18 to the Finance Act 1998 (“Part 8”).
Regulation 1 provides for citation and commencement, and regulation 2 for interpretation.
Regulation 3 introduces the provisions corresponding to Part 8, which are set out in regulations 4 to 15, each of the regulations corresponding to one of the existing paragraphs of that Part and set out in the same order as in that Part.
A regulatory impact analysis has been prepared in relation to the provisions of the Finance Act 2006 dealing with the taxation of film production and is available on HM Treasury’s website at http://www.hm-treasury.gov.uk/media/1E6/1B/bud06_rias_896.pdf.
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