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Contents

Legislation

Income Tax Act 2007

Crossheading Restrictions for film trades carried on in partnership

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Section 115 Restrictions on reliefs for firms exploiting films
Section 116 Exclusion from restrictions under section 115: certain film expenditure

Restrictions for film trades carried on in partnership
Exclusion from restrictions under section 115: certain film expenditure

Section 116 | Exclusion from restrictions under section 115: certain film expenditure

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed