32(1)  Chapter 3 of Part 15 of CTA 2009 (film tax relief) is amended as follows.

32(2)  [Amends CTA 2009, s. 1198(1).]

32(3)  [Omitted by FA 2015, s. 29(7)(a).]

32(4)  The amendment made by subsection (2) has effect in relation to films the principal photography of which is not completed before such day as the Treasury may specify by order.

32(5)  [Omitted by FA 2015, s. 29(7)(c).]

32(6)  A specified day may be before the day on which the order is made, but may not be before 1 April 2014.

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