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Legislation

Finance Act 2006

Crossheading Film losses

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Section 43 Films: restriction on use of losses while film in production
Section 44 Films: use of losses in later periods
Section 45 Films: terminal losses

Film losses
Films: terminal losses

Section 45 | Films: terminal losses

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed