No versions valid at: 06/04/2006
Point in time view as at 06/04/2006. This version of this provision is not valid for this point in time.
There are currently no known outstanding effects for the Finance Act 2006, Section 33.
Valid from 01/01/2007
(1)In this Chapter “film-making activities”, in relation to a film, means the activities involved in development, pre-production, principal photography and post production of the film.
(2)If all or any of the images in a film are generated by computer, references in this Chapter to principal photography shall be read as references to, or as including, the generation of those images.
(3)The Treasury may by regulations—
(a)amend subsections (1) and (2);
(b)provide that specified activities are or are not to be regarded for the purposes of this Chapter as film-making activities or as film-making activities of a particular description;
(c)provide that, in relation to a specified description of film, references in this Chapter to film-making activities of a particular description are to be read as references to such activities as may be specified.
“Specified” here means specified in the regulations.
(4)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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