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Legislation
Finance Act 2001

Crossheading Other relieving provisions

  • Section 70 Relief for expenditure on remediation of contaminated land
  • Section 71 Creative artists: relief for fluctuating profits
  • Section 72 Expenditure on film production etc
  • Section 73 Deductions for business gifts: yearly limit
  1. Other relieving provisions
  2. Expenditure on film production etc

Section 72 | Expenditure on film production etc

From legislation.gov.uk

In section 48(2)(a) of the Finance (No.2) Act 1997 (c. 58) (favourable tax treatment for certain expenditure on film production, etc. incurred before 2nd July 2002) for “2nd July 2002” substitute “ 2nd July 2005 ”.

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