1203 Payment in respect of film tax credit
Corporation Tax Act 2009 (2009 c 4) | Legislation

1203  Payment in respect of film tax credit

(1) If the company—

(a) is entitled to a film tax credit for an accounting period, and

(b) makes a claim,

the Commissioners for Her Majesty's Revenue and Customs (“the Commissioners”) must pay to the company the amount of the credit.

(2) An amount payable in respect of—

(a)

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