Corporation Tax Act 2009 (c. 4)

Part 15 U.K. Film production

Modifications etc. (not altering text)

C1 Pt. 15 applied (with modifications) by S.I. 2007/1050, regs. 3-12 (as amended (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 2 para. 131 (with Sch. 2 Pts. 1, 2))

Chapter 3 U.K. Film tax relief

Conditions of relief U.K.

1197 British film U.K.

The film must be certified by the Secretary of State as a British film under Schedule 1 to the Films Act 1985 (c. 21).