(1)This Chapter applies for corporation tax purposes to a company that is the film production company in relation to a film.
(2)Relief under this Chapter (“film tax relief”) is available to the company if the conditions specified in the following sections are met in relation to the film—
(a)section 1196 (intended theatrical release),
(b)section 1197 (British film), and
(c)section 1198 (UK expenditure).
(3)Film tax relief is given by way of—
(a)additional deductions (see sections 1199 and 1200), and
(b)film tax credits (see sections 1201 to 1203).
(4)Sections 1204 to 1207 contain provision about unpaid costs, artificially inflated claims and confidentiality of information.
(5)In this Chapter “the separate film trade” means the company’s separate trade in relation to the film (see section 1188).
(6)See Schedule 18 to FA 1998 (in particular, Part 9D) for information about the procedure for making claims for film tax relief.