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Finance Act 2006

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Changes over time for: Cross Heading: When the trade begins

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No versions valid at: 06/04/2006

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Status:

Point in time view as at 06/04/2006. This version of this cross heading contains provisions that are not valid for this point in time. Help about Status

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There are currently no known outstanding effects for the Finance Act 2006, Cross Heading: When the trade begins. Help about Changes to Legislation

Yn ddilys o 01/01/2007

When the trade beginsU.K.

3U.K.The film production company is treated as starting to carry on the trade—

(a)when pre-production of the film begins, or

(b)if earlier, when any income from the film is received by the company.

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