32 Film tax relief
Finance Act 2014 (2014 c 26) | Legislation

32  Film tax relief

(1)     Chapter 3 of Part 15 of CTA 2009 (film tax relief) is amended as follows.

(2)     In section 1198 (UK expenditure), in subsection (1), for “25%” substitute “10%”.

(3)     . . .

(4)     The [amendment made by subsection (2) has] effect in relation to films the principal

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