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Legislation
Corporation Tax Act 2009

Crossheading Film tax credits

  • Section 1201 Film tax credit claimable if company has surrenderable loss
  • Section 1202 Surrendering of loss and amount of film tax credit
  • Section 1203 Payment in respect of film tax credit
  1. Chapter 3 Film tax relief
  2. Crossheading Film tax credits

Crossheading Film tax credits

From legislation.gov.uk

Contents

  1. Section 1201 Film tax credit claimable if company has surrenderable loss
  2. Section 1202 Surrendering of loss and amount of film tax credit
  3. Section 1203 Payment in respect of film tax credit
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