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No longer has effect: 29/12/2006
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Prospective
(1)Sections 134 and 135 of ITTOIA 2005 (treatment of expenditure on production or acquisition of film) do not apply—
(a)to production expenditure on a film that commences principal photography on or after 1st April 2006;
(b)to acquisition expenditure—
(i)on a film that commences principal photography on or after 1st April 2006, or
(ii)that is incurred on or after 1st October 2007 on a film (whenever made).
(2)Section 137 of that Act (preliminary expenditure) does not apply to expenditure incurred after the date on which this Act is passed.
(3)Sections 138 to 144 of that Act (special reliefs for British films) do not apply—
(a)to production expenditure on a film that commences principal photography on or after 1st April 2006;
(b)to acquisition expenditure—
(i)on a film that commences principal photography on or after 1st April 2006, or
(ii)that is incurred on or after 1st October 2007.
(4)References in this section to expenditure on the acquisition of a film, or to sums received from the disposal of a film, are to expenditure on the acquisition of, or sums received from the disposal of, the original master version of the film.
(5)For this purpose—
(a)“original master version” means the original negative, tape or disc;
(b)references to the original master version of a film include the original master version of the film soundtrack (if any);
(c)references to the original master version include any rights in the original master version that are held or acquired with it.
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