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Legislation

Corporation Tax Act 2009

Crossheading Supplementary

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Section 1190 Income from the film
Section 1191 Costs of the film
Section 1192 When costs are taken to be incurred
Section 1193 Pre-trading expenditure
Section 1194 Estimates

Chapter 2 Taxation of activities of film production company
Crossheading Supplementary

Crossheading Supplementary

From legislation.gov.uk

Contents

Section 1190 Income from the film
Section 1191 Costs of the film
Section 1192 When costs are taken to be incurred
Section 1193 Pre-trading expenditure
Section 1194 Estimates