Part 3Income tax, corporation tax and capital gains tax

Chapter 3Films and sound recordings

Film tax relief

F138Films qualifying for film tax relief

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F139Conditions of relief: intended theatrical release

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F140Conditions of relief: British film

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F141Conditions of relief: UK expenditure

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42Film tax relief: further provisions

(1)

Schedule 5 to this Act contains further provisions about film tax relief.

(2)

In that Schedule—

  • F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  • Part 2 provides for the certification of British films for the purposes of the relief;

  • Part 3 makes provision for claims for the relief;

  • F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .