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

47  Films: withdrawal of existing reliefs (income tax)

(1)     Sections 134 and 135 of ITTOIA 2005 (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)     that is incurred on or

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