In section 1195 (availability and overview of film tax relief), after subsection (3) insert—

“(3A)

But film tax relief is not available in respect of any expenditure if—

(a)

the company is entitled to an R&D expenditure credit under Chapter 6A of Part 3 in respect of the expenditure, or

(b)

the company has obtained relief under Part 13 (additional relief for expenditure on research and development) in respect of the expenditure.”