- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (19/07/2007)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 01/04/2009
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(1)In section 32 of FA 2006 (meaning of “film production company”), insert at the end—
“(7)A company may elect to be regarded as a company which does not meet the description in subsection (3) or (4).
(8)The election—
(a)must be made by the company by being included in its company tax return for an accounting period (and may be included in the return originally made or by amendment), and
(b)may be withdrawn by the company only by amending its company tax return for that accounting period.
(9)The election has effect in relation to films which commence principal photography in that or any subsequent accounting period.
(10)“Company tax return” has the same meaning as in Schedule 18 to FA 1998 (see paragraph 3(1)).”
(2)In paragraph 10 of Schedule 18 to FA 1998 (other claims and elections to be included in company tax return), insert at the end—
“(5)An election under section 32(7) of the Finance Act 2006 (election not to be a film production company) can only be made by being included in a company tax return (see section 32(8)(a) of that Act).”
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