46 Films: withdrawal of existing reliefs (corporation tax)
Finance Act 2006 (2006 c 25) | Legislation

Films: withdrawal of existing reliefs

46  Films: withdrawal of existing reliefs (corporation tax)

(1)     Sections 40A to 40D of F(No 2)A 1992 (treatment of expenditure on production or acquisition of film) do not apply—

(a)     to production expenditure on a film that commences principal photography on or after [1st January 2007];

(b)     to acquisition expenditure—

(i)     on a film that commences principal photography on or after [1st January 2007], or

(ii)

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