Source: http://www.legislation.gov.uk/ukpga/2009/4/schedule/2/paragraph/131/enacted
Timestamp: 2013-06-20 04:13:49
Document Index: 733845579

Matched Legal Cases: ['art 17', 'art 15', 'art 15', 'art 1', 'art 15', 'art 3', 'art 15', 'art 3', 'art 15', 'art 3', 'art 15', 'art 3']

Skip to main contentSkip to navigationlegislation.gov.ukThe National ArchivesHelpSite MapAccessibilityContact UsHomeAbout UsBrowse LegislationNew LegislationChanges to LegislationSearch LegislationSearch LegislationTitle: (or keywords in the title)Year:Number:Type:All Legislation (excluding draft)All Primary Legislation UK Public General Acts UK Local Acts Acts of the Scottish Parliament Acts of the National Assembly for Wales Measures of the National Assembly for Wales Church Measures Acts of the Northern Ireland Assembly Acts of the Old Scottish Parliament Acts of the English Parliament Acts of the Old Irish Parliament Acts of the Parliament of Great Britain Northern Ireland Orders in Council Measures of the Northern Ireland Assembly Acts of the Northern Ireland ParliamentAll Secondary Legislation UK Statutory Instruments Wales Statutory Instruments Scottish Statutory Instruments Northern Ireland Statutory Rules Church Instruments UK Ministerial Orders UK Statutory Rules and OrdersAll Draft Legislation UK Draft Statutory Instruments Scottish Draft Statutory Instruments Northern Ireland Draft Statutory RulesAll Impact Assessments UK Impact AssessmentsSearchAdvanced SearchCorporation Tax Act 2009You are here:2009 c. 4SCHEDULE 2Part 17Application of Part 15 etc to films that commenced principal photography before 1 January 2007 but were not completed before that dateSection 131Table of ContentsContentExplanatory NotesMore ResourcesPrevious: ParagraphNext: ParagraphPlain ViewPrint Options
Status:This is the original version (as it was originally enacted).Application of Part 15 etc to films that commenced principal photography before 1 January 2007 but were not completed before that dateThis section has no associated Explanatory Notes131(1)In accordance with Part 1 of this Schedule, the Corporation Tax (Taxation of Films) (Transitional Provisions) Regulations 2007 (S.I. 2007/1050) have effect as if made under paragraph 130 above.
(3)In regulation 1(2) for “(films and sound recordings)” substitute “and Part 15 and section 812 of the Corporation Tax Act 2009 (film production)”.
(5)In regulation 3 for “Chapter 3 of Part 3” substitute “Part 15 and section 812 of the Corporation Tax Act 2009, Chapter 3 of Part 3 of the Finance Act 2006”.
(6)In regulation 4 for “section 32” substitute “section 1182 of the Corporation Tax Act 2009” (and make a corresponding change in the heading for regulation 4).
(7)In regulation 5 for “section 40” substitute “section 1197 of the Corporation Tax Act 2009” (and make a corresponding change in the heading for regulation 5).
(8)In regulation 6(1) after “section 46” insert “of the Finance Act 2006” (and make a corresponding change in the heading for regulation 6).
(9)In regulation 7(1) after “section 47” insert “of the Finance Act 2006” (and make a corresponding change in the heading for regulation 7).
“8Modification of section 812 of the Corporation Tax Act 2009 (intangible fixed assets: films)In section 812(1) of the Corporation Tax Act 2009—
(a)in paragraph (a) for “that began principal photography before 1st January 2007” substitute “to which Chapter 2 of Part 15 of the Corporation Tax Act 2009 does not apply”, and
“9Modification of section 1188 of the Corporation Tax Act 2009 (taxation of activities of film production company)In section 1188(1) of the Corporation Tax Act 2009 (taxation of activities of film production company) after “a film” insert “if the film—
(12)In regulation 10(1) after “Schedule 5” insert “to the Finance Act 2006” (and make a corresponding change in the heading for regulation 10).
(14)In regulation 10(5) for the words after “sections 46 and 47” substitute “of the Finance Act 2006 (films: withdrawal of existing reliefs) and section 1188(1) of the Corporation Tax Act 2009 (taxation of activities of film production company)”.
(a)for “Chapter 3 of Part 3” substitute “Part 15 or section 812 of the Corporation Tax Act 2009, of Chapter 3 of Part 3 of the Finance Act 2006”, and
(b)for “whether before or after the commencement of that Chapter” substitute “whenever beginning”.