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Changes over time for: Cross Heading: Qualifying expenditure


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
No versions valid at: 06/04/2006
Status:
Point in time view as at 06/04/2006. This version of this cross heading contains provisions that are not valid for this point in time.

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Not valid for this point in time generally means that a provision was not in force for the point in time you have selected to view it on.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2006, Cross Heading: Qualifying expenditure.

Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Valid from 01/01/2007
Qualifying expenditureU.K.
3(1)Qualifying expenditure for this purpose means core expenditure on the film that falls to be taken into account under Schedule 4 in calculating the profit or loss of the trade for tax purposes.U.K.
(2)The Treasury may by regulations—
(a)amend sub-paragraph (1);
(b)provide that expenditure of a specified description is or is not to be regarded for the purposes of this Part of this Schedule as qualifying expenditure.
(3)No such regulations shall be made unless a draft of the regulations has been laid before and approved by a resolution of the House of Commons.
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