[103D Meaning of “qualifying film expenditure”]
Income Tax Act 2007 (2007 c 3) | Legislation

[103D  Meaning of “qualifying film expenditure”]

[(1)     For the purposes of this Chapter expenditure is qualifying film expenditure if—

(a)     it is deducted under a relevant film provision for the purposes of the calculation required by section 849 of ITTOIA 2005 (calculation of firm's profits or losses), or

(b)     it is incidental expenditure which

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