[1179DZ Effect of move out of higher-percentage category]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[Miscellaneous]

[1179DZ  Effect of move out of higher-percentage category]

[(1)     Subsection (2) applies if, for an accounting period, a production company is entitled to, and claims, an audiovisual expenditure credit—

(a)     in respect of a film on the basis that it

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