1213 Certification as a British film
Corporation Tax Act 2009 (2009 c 4) | Legislation

1213  Certification as a British film

(1)ÌýÌýÌýÌý The company is not entitled to special film relief for an interim accounting period unless its company tax return for the period is accompanied by an interim certificate.

(2)ÌýÌýÌýÌý If an interim certificate ceases to be in force (otherwise than on being superseded by a final certificate) or is revoked, the company—

(a)

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