SCHEDULES
F1SCHEDULE 4Taxation of activities of film production company
Annotations:
Amendments (Textual)
F1Films to which this Schedule applies
F11
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1Activities treated as separate trade
F12
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1When the trade begins
F13
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1Pre-trading expenditure
F14
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1Costs of the film
F15
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1Income from the film
F16
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1Calculation of profit or loss
F17
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1Estimates
F18
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1When costs are taken to be incurred
F19
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1Exclusion of expenditure relieved under other provisions
F110
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Sch. 4 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 693, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)