130(1)The Treasury may make provision by regulations for the application of the provisions of—U.K.
(a)Part 15 or section 812 of this Act, and
(b)Chapter 3 of Part 3 of FA 2006 and any enactment amended by that Chapter,
in relation to films that commenced principal photography before 1 January 2007 but were not completed before that date.
(2)The regulations may provide for such adaptations and modifications of—
(a)the provisions mentioned in sub-paragraph (1), and
(b)any other provision of the Corporation Tax Acts,
as appear to the Treasury appropriate for that purpose.
(3)The regulations may—
(a)provide that the provisions of Part 15 or section 812 of this Act (or any specified provisions of that Part or section) or Chapter 3 of Part 3 of FA 2006 (or any specified provisions of that Chapter) have effect as if they had been in force at all material times,
(b)require or authorise the making or amendment of returns, or the making of assessments, in relation to past accounting periods or tax years (whenever beginning), and
(c)authorise the making of any such return, amendment or assessment despite any limitation on the time within which a return, amendment or assessment may normally be made.