EXPLANATORY NOTE
(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.