Part 2 Amendments Consequential on Part 1
Finance Act 2024 (2024 c 3) | Legislation

Part 2 Amendments Consequential on Part 1

Films Act 1985

2

(1)     The Films Act 1985 is amended as follows.

(2)     In section 6 (certification of British films), after “purposes of†insert “audiovisual expenditure credit andâ€.

(3)     In Schedule 1 (certification of British films)—

(a)     in the heading, after “purposes of†insert “audiovisual expenditure credit andâ€;

(b)     in paragraph 1(1), for the definition of “film production company†substitute—

““film production companyâ€, in relation to a film, means a company that is the production company for the film for the purposes of Part 14A of the Corporation Tax Act 2009 (see section 1179DP of that Act) or the film production company in relation to the film for the purposes of Part 15 of that Act (see section 1182 of that Act).â€

FA 1998

3

(1)     Schedule 18 to FA 1998 (company tax returns etc) is amended as follows.

(2)     In paragraph 10 (certain claims and elections to be included in tax return)—

(a)     in sub-paragraph (4), for the words from “for†to “or†substitute “under Parts 14A toâ€;

(b)     after sub-paragraph (4) insert—

“(4A)     An election under section 1179B of the Corporation

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