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Finance Act 2006
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Changes over time for: Paragraph 3
Version Superseded: 01/04/2009
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- 01/01/2007- Amendment
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There are currently no known outstanding effects for the Finance Act 2006, Paragraph 3.
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3U.K.The film production company is treated as starting to carry on the trade—
(a)when pre-production of the film begins, or
(b)if earlier, when any income from the film is received by the company.
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