- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
(This note is not part of the Regulations)
The amendments made by section 29 of the Finance Act 2015 (c. 11) to Part 15 of the Corporation Tax Act 2009 (c. 4) (in relation to corporation tax relief for film production) have effect in relation to films the principal photography of which is not completed before such day as the Treasury specify by regulations. The Regulations specify 1st April 2015 as that date.
A Tax Information and Impact Note has not been prepared for this instrument as it gives effect to a previously announced policy.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: