Part 17 Film Production
Corporation Tax Act 2009 (2009 c 4) | Legislation

Part 17 Film Production

Interpretation

127

The provisions of sections 1181 to 1187 apply for the purposes of this Part of this Schedule as if this Part were contained in Part 15 of this Act.

Chapters 2 and 3 of Part 15 to apply only to films that commence principal photography on or after 1 January 2007

128

Chapters 2 and 3 of Part 15 apply only in relation to films that commence principal photography on or after 1 January 2007 (but see paragraphs 130 and 131).

129

The references in section 1206 to the functions of the Secretary of State under Schedule 1 to the Films Act 1985 (c 21) are to those functions only so far as they are exercised in relation to films that commence principal photography on or after 1 January 2007 (but see paragraphs 130 and 131).

Application of Part 15 etc to films that commenced principal photography before 1 January 2007 but were not completed before that date

130

(1)     The Treasury may make provision by regulations for the application of the provisions of—

(a)     Part 15 or section 812 of this Act, and

(b)

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