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The Corporation Tax (Taxation of Films) (Transitional Provisions) Regulations 2007
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- UK Statutory Instruments
- 2007 No. 1050
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Modifications to the Finance Act 2006
4.Modification of section 32 (meaning of “film production company”)
5.Modification of section 40 (conditions of relief: British film)
6.Modification of section 46 (films: withdrawal of existing reliefs (corporation tax))
7.Modification of section 47 (films: withdrawal of existing reliefs (income tax))
9.Modification of Schedule 4 (taxation of activities of film production company)
10.Modifications of Schedule 5 (film tax relief: further provisions)
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