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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
Restriction of relief for successive acquisitions of the same film

Section 101 | Restriction of relief for successive acquisitions of the same film

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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
S. 101 repealed (retrospective to 2.12.2004) by Finance Act 2005 (c. 7), Sch. 3 para. 2(1)(2), Sch. 11 Pt. 2(3) (with Sch. 3 para. 2(3))