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Legislation

Corporation Tax Act 2009

Crossheading Conditions of relief

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Section 1196 Intended theatrical release
Section 1196A Intended release or broadcast
Section 1197 British film
Section 1198 UK expenditure

Corporation Tax Act 2009
Conditions of relief

Section 1196 | Intended theatrical release

From legislation.gov.uk

1 April 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 1196 omitted (with effect in accordance with s. 16(5)(6) of the amending Act) by virtue of Finance Act 2022 (c. 3), s. 16(3)

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