Schedule 3 | Films: restrictions on relief for production and acquisition expenditure

Part 1Restrictions on circumstances in which relief may be obtained

Section 42 of the Finance (No.2) Act 1992 (c. 48)

(1)Repealed

Section 101 of the Finance Act 2002 (c. 23)

(2)Repealed

Section 138 of the Income Tax (Trading and Other Income) Act 2005 (c. 5)

(3)Repealed

Section 139 of the Income Tax (Trading and Other Income) Act 2005 (c. 5)

(4)Repealed

Section 140 of the Income Tax (Trading and Other Income) Act 2005 (c. 5)

(5)Repealed

Meaning of “disqualifying deduction”

(6)Repealed

Transitional provision for films in production

(7)Repealed

(8)Repealed

Part 2Restrictions on amount of relief which may be obtained

Section 42 of the Finance (No.2) Act 1992 (c. 48)

(9)Repealed

Section 48 of the Finance (No.2) Act 1997 (c. 58)

(10)Repealed

Section 138 of the Income Tax (Trading and Other Income) Act 2005 (c. 5)

(11)Repealed

Section 138A of the Income Tax (Trading and Other Income) Act 2005 (c. 5)

(12)Repealed

Section 139 of the Income Tax (Trading and Other Income) Act 2005 (c. 5)

(13)Repealed

Section 140 of the Income Tax (Trading and Other Income) Act 2005 (c. 5)

(14)Repealed

Section 141 of the Income Tax (Trading and Other Income) Act 2005 (c. 5)

(15)Repealed

Section 142 of the Income Tax (Trading and Other Income) Act 2005 (c. 5)

(16)Repealed

Part 3Minor and consequential amendments

Income and Corporation Taxes Act 1988 (c. 1)

(17)Repealed

Finance (No.2) Act 1992 (c. 48)

(18)Repealed

(19)Repealed

(20)Repealed

(21)Repealed

(22)Repealed

(23)Repealed

(24)Repealed

Finance Act 1997 (c. 16)

(25)Repealed

Finance (No. 2) Act 1997 (c. 58)

(26)Repealed

Capital Allowances Act 2001 (c. 2)

(27)Repealed

Finance Act 2002 (c. 23)

(28)Repealed

(29)Repealed

Income Tax (Trading and Other Income) Act 2005 (c. 5)

(30)Repealed

Commencement of Part 3 amendments

(31)Repealed

Part 4Interpretation

Meaning of “pre-announcement expenditure”

(32)Repealed

Meaning of film “in production”

(33)Repealed

Meaning of “film” and “original master version”

(34)Repealed