Allocation of expenditure, normal rules

Legislation/Regulatory – FA2006 s. 47(1)
HMRC Guidance – FPC90100

British film, meaning

Legislation/Regulatory – SI 2015/86

Certification of British films

Applications

Legislation/Regulatory – FI85 Sch. 1, para. 2

British films, meaning

Legislation/Regulatory – FI85 Sch. 1, para. 4-4D ; SI 2006/3430 ; SI 2006/643

Co-production agreements

Legislation/Regulatory – SI 1985/960 ; SI 2006/2656

Cultural test for films/documentaries and animations

Legislation/Regulatory – SI 2006/3430

Determination of disputes

Legislation/Regulatory – FI85 Sch. 1, para. 9

European Convention on cinematographic co-production

Legislation/Regulatory – SI 2006/2656

Excluded films

Legislation/Regulatory – FI85 Sch. 1, para. 5

Generally

Legislation/Regulatory – FI85 s. 6(1), Sch. 1 ; SI 2006/3281 ; SI 2006/643 ; SI 2007/1050 reg. 10

Labour costs, ascertainment

Legislation/Regulatory – FI85 Sch. 1, para. 6-8

Playing time, ascertainment

Legislation/Regulatory – FI85 Sch. 1, para. 6

Regulations and orders, Secretary of State's powers

Legislation/Regulatory – FI85 Sch. 1, para. 10

Requirements for certification

Legislation/Regulatory – FI85 Sch. 1, para. 4(4)-(7)

Secretary of State by

Legislation/Regulatory – FI85 Sch. 1, para. 3 ; SI 2007/1050 reg. 5

Withdrawal

Legislation/Regulatory – FI85 Sch. 1, para. 3

Certified master versions

Post-1 April 2006

Legislation/Regulatory – FA2006 s. 47(3)
HMRC Guidance – FPC90100

Post-1 October 2007

Legislation/Regulatory – FA2006 s. 47(3)

Preliminary expenditure

Legislation/Regulatory – FA2006 s. 47(2)
HMRC Guidance – FPC90100

Claims for relief to be made in tax return

Legislation/Regulatory – FA98 Sch. 18, para. 10(4), 83S-83X

Determination of disputes

Legislation/Regulatory – FI85 Sch. 1, para. 9

Excluded films

Legislation/Regulatory – FI85 Sch. 1, para. 5

Expenditure

Allocation of production or acquisition expenditure

Legislation/Regulatory – FA2006 s. 47(1)

Preliminary

Legislation/Regulatory – ESC B54 ; FA2006 s. 46(4)-(6)

Production and acquisition

Legislation/Regulatory – FA2006 s. 46(4)-(6)

Revenue nature

Legislation/Regulatory – CAA2001 Sch. 3, para. 116 ; FA2006 s. 46(4)-(6), 47(4)-(6)

Film partnerships

Legislation/Regulatory – ITA2007 s. 400

Film, meaning

Legislation/Regulatory – SI 1987/530 reg. 6(4)

Finance leases and loans, deductions for expenditure

Legislation/Regulatory – CTA2010 s. 921 ; ITA2007 s. 614BV
HMRC Guidance – BLM70006

Intangible fixed assets

Legislation/Regulatory – SI 2007/1050 reg. 8

Interest on overpaid tax

Legislation/Regulatory – ICTA88 s. 826(3C)

Labour costs

Legislation/Regulatory – FI85 Sch. 1, para. 6-8

Long funding leases

Legislation/Regulatory – CTA2010 s. 376 ; FA2009 Sch. 33 ; ITTOIA2005 s. 148FD
HMRC Guidance – BLM41070 ; BLM63060

Loss relief

– see Film loss relief

Meaning

Legislation/Regulatory – SI 2007/1050 reg. 4

Non-trade business

Application of trading income rules

Legislation/Regulatory – ITTOIA2005 s. 613

Calculation of income

Legislation/Regulatory – ITTOIA2005 s. 612

Charge to tax

Legislation/Regulatory – ITTOIA2005 s. 609
HMRC Guidance – BIM20103 ; BIM56025

Income charged

Legislation/Regulatory – ITTOIA2005 s. 610

Person liable

Legislation/Regulatory – ITTOIA2005 s. 611

Playing time, ascertainment of

Legislation/Regulatory – FI85 Sch. 1, para. 6

Production or acquisition of sound recordings

Legislation/Regulatory – ITTOIA2005 s. 130
HMRC Guidance – BIM56205 ; BIM56206

Recovery of excessive film tax credit

Legislation/Regulatory – FA98 Sch. 18, para. 52

Relevant period, meaning

Legislation/Regulatory – ITTOIA2005 s. 133
HMRC Guidance – BIM56210

Returns

Legislation/Regulatory – FA98 Sch. 18, para. 10(4), 52 ; ICTA88 s. 826(3C) ; SI 2007/1050 reg. 13

Revenue nature of expenditure

Legislation/Regulatory – CAA2001 Sch. 3, para. 116 ; FA2006 s. 46(4)-(6), 47(4)-(6)

Sound recordings

Allocation of expenditure

Legislation/Regulatory – CTA2009 s. 151, 152
HMRC Guidance – BIM56205 ; BIM56206 ; BIM56210 ; BIM56215 ; BIM56225 ; BIM56230 ; BIM56243 ; BIM56255

Revenue receipts

Legislation/Regulatory – CTA2009 s. 150, 152
HMRC Guidance – BIM56205 ; BIM56206

Tapes and discs, certification of

Legislation/Regulatory – FI85 Sch. 1

Venture capital trusts

– see Venture capital trusts (VCTs)

Withdrawal of existing reliefs

Legislation/Regulatory – FA2006 s. 46(4)-(6), 47(4)-(6) ; SI 2007/1050 reg. 6, 7