Finance Act 2007, Paragraph 15 is up to date with all changes known to be in force on or before 03 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
15U.K.In section 115 (restrictions on reliefs for firms exploiting films), for subsection (4) substitute—
“(4)The restrictions under this section do not apply to so much of the loss (if any) as derives from qualifying film expenditure.”
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