Part 2Income tax, corporation tax and capital gains tax

Chapter 6Film relief

Restrictions on relief

59Restrictions on relief for production and acquisition expenditure

(1)Schedule 3 (films: restrictions on relief for production and acquisition expenditure) has effect.

(2)In that Schedule—

(a)Part 1 imposes restrictions on the circumstances in which relief may be obtained;

(b)Part 2 imposes restrictions on the amount of relief which may be obtained;

(c)Part 3 makes minor and consequential amendments;

(d)Part 4 contains interpretation provisions.