Finance Act 2024 (c. 3)

Schedules

Schedule 2 U.K. Films, television programmes and video games

Part 5 U.K. Commencement and transitional provision

Continuity between regimes: UK expenditure (films and television programmes) U.K.

23 The repeal of Parts 15 and 15A of CTA 2009 does not affect the requirement in section 1214(3) or 1216EB(3) of that Act, so far as it relates to entitlements in accounting periods beginning before 1 April 2027 (even if the “completion period” begins on or after that date).