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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

Film tax relief
Films qualifying for film tax relief

Section 38 | Films qualifying for film tax relief

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed