Skip to content
Solved
SearchBrowse
Sign in

Contents

Legislation
Corporation Tax Act 2009

Crossheading Conditions of relief

  • Section 1196 Intended theatrical release
  • Section 1196A Intended release or broadcast
  • Section 1197 British film
  • Section 1198 UK expenditure
  1. Conditions of relief
  2. British film

Section 1197 | British film

From legislation.gov.uk

The film must be certified by the Secretary of State as a British film under Schedule 1 to the Films Act 1985 (c. 21).

PreviousNext
PrivacyTerms