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Legislation

Finance Act 2006

Crossheading Film tax relief

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Section 38 Films qualifying for film tax relief
Section 39 Conditions of relief: intended theatrical release
Section 40 Conditions of relief: British film
Section 41 Conditions of relief: UK expenditure
Section 42 Film tax relief: further provisions

Chapter 3 Films and sound recordings
Crossheading Film tax relief

Crossheading Film tax relief

From legislation.gov.uk

Contents

Section 38 Films qualifying for film tax relief
Section 39 Conditions of relief: intended theatrical release
Section 40 Conditions of relief: British film
Section 41 Conditions of relief: UK expenditure
Section 42 Film tax relief: further provisions