Allocation of expenditure, normal rules

British film, meaning

Certification of British films


British films, meaning

Co-production agreements

Cultural test for films/documentaries and animations

Determination of disputes

European Convention on cinematographic co-production

Excluded films


Labour costs, ascertainment

Playing time, ascertainment

Regulations and orders, Secretary of State's powers

Requirements for certification

Secretary of State by


Certified master versions

Post-1 April 2006

Post-1 October 2007

Preliminary expenditure

Claims for relief to be made in tax return

Determination of disputes

Excluded films


Allocation of production or acquisition expenditure


Production and acquisition

Revenue nature

Film partnerships

Film, meaning

Finance leases and loans, deductions for expenditure

Intangible fixed assets

Interest on overpaid tax

Labour costs

Long funding leases

Loss relief


Non-trade business

Application of trading income rules

Calculation of income

Charge to tax

Income charged

Person liable

Playing time, ascertainment of

Production or acquisition of sound recordings

Recovery of excessive film tax credit

Relevant period, meaning


Revenue nature of expenditure

Sound recordings

Allocation of expenditure

Revenue receipts

Tapes and discs, certification of

Venture capital trusts

Withdrawal of existing reliefs