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Contents

Legislation

Finance Act 2002

Crossheading Films

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Section 99 Restriction of relief to films genuinely intended for theatrical release
Section 100 Exclusion of deferments from production expenditure
Section 101 Restriction of relief for successive acquisitions of the same film

Chapter 2 Other provisions
Crossheading Films

Crossheading Films

From legislation.gov.uk

Contents

Section 99 Restriction of relief to films genuinely intended for theatrical release
Section 100 Exclusion of deferments from production expenditure
Section 101 Restriction of relief for successive acquisitions of the same film