Part 3Income tax, corporation tax and capital gains tax
Other corporation tax measures
58Election out of special film rules for film production companies
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2
In paragraph 10 of Schedule 18 to FA 1998 (other claims and elections to be included in company tax return), insert at the end—
5
An election under section 32(7) of the Finance Act 2006 (election not to be a film production company) can only be made by being included in a company tax return (see section 32(8)(a) of that Act).