[1179DV Percentage of qualifying expenditure translated into credit]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[1179DV  Percentage of qualifying expenditure translated into credit]

[(1)     This section determines the relevant percentage for the purposes of step 5 in section 1179CA(1).

(2)     In the case of—

(a)     a qualifying film that is not an animation [or a certified low-budget film], or

(b)     a qualifying

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