1212 Introduction

Chapter 5
Provisional Entitlement to Relief

1212 Ìý±õ²Ô³Ù°ù´Ç»å³Ü³¦³Ù¾±´Ç²Ô

(1)ÌýÌýÌýÌý In this Chapter—

“the company†means the film production company in relation to a film,

“the completion period†means the accounting period of the company—

(a)ÌýÌýÌýÌý in which the film is completed,

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