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

1. Introductory Text

2. Preliminary

   1. 1. Citation, commencement and effect

   2. 2. Interpretation

   3. 3. Application of enactments

3. Modifications to the Finance Act 2006

   1. 4. Modification of section 32 (meaning of “film production company”)

   2. 5. Modification of section 40 (conditions of relief: British film)

   3. 6. Modification of section 46 (films: withdrawal of existing reliefs (corporation tax))

   4. 7. Modification of section 47 (films: withdrawal of existing reliefs (income tax))

   5. 8. Modification of section 51 (supplementary provisions)

   6. 9. Modification of Schedule 4 (taxation of activities of film production company)

   7. 10. Modifications of Schedule 5 (film tax relief: further provisions)

4. Modification of other enactments

   1. 11. Modification of the Finance (No. 2) Act 1992

   2. 12. Modification of ITTOIA 2005

5. Consequential provision

   1. 13. Returns, amendments to returns and assessments

6. Signature

7. Explanatory Note