32(1)The company is not entitled to relief for an interim accounting period unless—
(a)its company tax return for the period states the amount of planned core expenditure on the film that is UK expenditure, and
(b)that amount is such as to indicate that the condition in section 41 (the UK expenditure condition) will be met on completion of the film.
If those requirements are met, the company is provisionally treated in relation to that period as if that condition was met.
(2)If such a statement is made but it subsequently appears that condition will not be met on completion of the film, the company—
(a)is not entitled to relief for any period for which its entitlement depended on such a statement, and
(b)must amend accordingly its company tax return for any such period.
(3)When the film is completed or, as the case may be, the company abandons film-making activities in relation to it—
(a)the company tax return for the final accounting period must—
(i)state that the film has been completed or, as the case may be, the company has abandoned film-making activities in relation to it, and
(ii)be accompanied by a final statement of the amount of core expenditure on the film that is UK expenditure; and
(b)if the return shows that the condition in section 41 is not met, the company—
(i)is not entitled to relief for any period, and
(ii)must amend accordingly its company tax return for any period for which relief was claimed.