Schedule 4 | Taxation of activities of film production company

Films to which this Schedule applies

(1)Repealed

Activities treated as separate trade

(2)Repealed

When the trade begins

(3)Repealed

Pre-trading expenditure

(4)Repealed

Costs of the film

(5)Repealed

Income from the film

(6)Repealed

Calculation of profit or loss

(7)Repealed

Estimates

(8)Repealed

When costs are taken to be incurred

(9)Repealed

Exclusion of expenditure relieved under other provisions

(10)Repealed