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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

Films
Exclusion of deferments from production expenditure

Section 100 | Exclusion of deferments from production expenditure

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Ss. 99-101 repealed (with effect in accordance with Sch. 26 Pt. 3(4) Note 1 of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(4)