No versions valid at: 06/04/2006
Point in time view as at 06/04/2006.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.
There are currently no known outstanding effects for the Finance Act 2006, Paragraph 30.
Yn ddilys o 01/01/2007
30(1)In this Part of this Schedule—U.K.
“the company” means the film production company;
“the final accounting period” means the accounting period of the company in which—
the film is completed, or
where the company does not complete the film, it abandons film-making activities in relation to it;
“interim accounting period” means any earlier accounting period of the company during which film-making activities are carried on in relation to the film;
“interim certificate” and “final certificate” refer to certificates under Schedule 1 to the Films Act 1985 (c. 21) (certification of films as British films for purposes of film tax relief);
“relief” means—
film tax relief, or
relief under section 45 (transfer of terminal losses from one qualifying film to another).
(2)The company tax return of the company for the final accounting period must state that the film has been completed or, as the case may be, that the company has abandoned film-making activities in relation to it.
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