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Finance Act 2006
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- UK Public General Acts
- 2006 c. 25
- SCHEDULE 5
- Part 1
- Qualifying expenditure
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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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