The Corporation Tax (Taxation of Films) (Transitional Provisions) Regulations 2007
Preliminary
1Citation, commencement and effect
2Interpretation
3Application of enactments
Modifications to the Finance Act 2006
4Modification of section 32 (meaning of “film production company”)
5Modification of section 40 (conditions of relief: British film)
6Modification of section 46 (films: withdrawal of existing reliefs (corporation tax))
7Modification of section 47 (films: withdrawal of existing reliefs (income tax))
8Modification of section 51 (supplementary provisions)
9Modification of Schedule 4 (taxation of activities of film production company)
10Modifications of Schedule 5 (film tax relief: further provisions)
Modification of other enactments
11Modification of the Finance (No. 2) Act 1992
12Modification of ITTOIA 2005
Consequential provision
13Returns, amendments to returns and assessments

2007 No. 1050

corporation Tax

The Corporation Tax (Taxation of Films) (Transitional Provisions) Regulations 2007

Made

Coming into force in accordance with regulation 1

The Treasury in exercise of the powers conferred upon them by section 52 of the Finance Act 20061 make the following Regulations.

A draft of this instrument was laid before and approved by a resolution of the House of Commons in accordance with section 52(4) of the Finance Act 2006.