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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

Income Tax Act 2007
Restrictions for film trades carried on in partnership

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

From legislation.gov.uk

16 September 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 116 repealed (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 16, 21, Sch. 27 Pt. 2(1)

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