Part 3Income tax, corporation tax and capital gains tax
Chapter 2Other provisions
Films
F2F2... Restriction of relief to films genuinely intended for theatrical release
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2F2... Exclusion of deferments from production expenditure
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1101 Restriction of relief for successive acquisitions of the same film
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .