SCHEDULES

SCHEDULE 5U.K.Film tax relief: further provisions

Part 3U.K.Consequential amendments

Claim to be made in tax returnU.K.

27U.K.In Schedule 18 to FA 1998 (company tax returns), in paragraph 10 (other claims etc to be included in return), after sub-paragraph (3) insert—

“(4)A claim to which Part 9D of this Schedule applies (claims for film tax relief) can only be made by being included in a company tax return (see paragraph 83T).”.