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Legislation
Finance Act 2006

Crossheading Supplementary provisions

  • Section 51 Corporation tax: films and sound recordings as intangible fixed assets
  • Section 52 Films: application of provisions to certain films already in production
  • Section 53 Films and sound recordings: commencement and power to alter dates
  1. Supplementary provisions
  2. Films and sound recordings: commencement and power to alter dates

Section 53 | Films and sound recordings: commencement and power to alter dates

From legislation.gov.uk

(1)The provisions of this Chapter come into force on such day as the Treasury may appoint by order.

(2)Repealed

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