1195 Availability and overview of film tax relief
Corporation Tax Act 2009 (2009 c 4) | Legislation

Chapter 3
Film Tax Relief

Introductory

1195  Availability and overview of film tax relief

(1) This Chapter applies for corporation tax purposes to a company that is the film production company in relation to a film.

(2) Relief under this Chapter (“film tax relief”) is available to the company if the conditions specified in

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