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.
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.