29 Film tax relief
Finance Act 2015 (2015 c 11) | Legislation

29  Film tax relief

(1)     Part 15 of CTA 2009 (film production) is amended as follows.

(2)     In section 1184 (definitions of terms including “limited-budget film”)—

(a)     omit subsections (2) and (3), and

(b)     in the heading for that section omit “and “limited-budget film””.

(3)     For section 1200(3) (film tax relief: amount of additional deduction: rate of enhancement) substitute—

“(3)

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