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Contents

Legislation

Corporation Tax Act 2009

Chapter 5 Provisional entitlement to relief

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Section 1212 Introduction
Section 1213 Certification as a British film
Section 1214 The UK expenditure condition
Section 1215 Film tax relief on basis that film is limited-budget film
Section 1216 Time limit for amendments and assessments

Part 15 Film production
Chapter 5 Provisional entitlement to relief

Chapter 5 Provisional entitlement to relief

From legislation.gov.uk

Contents

Section 1212 Introduction
Section 1213 Certification as a British film
Section 1214 The UK expenditure condition
Section 1215 Film tax relief on basis that film is limited-budget film
Section 1216 Time limit for amendments and assessments