Films and sound recordings
Allocation of expenditure, normal rules
British film, meaning
Certification of British films
Applications
British films, meaning
Co-production agreements
Cultural test for films/documentaries and animations
Determination of disputes
European Convention on cinematographic co-production
Excluded films
Generally
Labour costs, ascertainment
Playing time, ascertainment
Regulations and orders, Secretary of State's powers
Requirements for certification
Secretary of State by
Withdrawal
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
Expenditure
Allocation of production or acquisition expenditure
Preliminary
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
Meaning
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
Returns
Revenue nature of expenditure
Sound recordings
Allocation of expenditure
Revenue receipts
Tapes and discs, certification of
Venture capital trusts
Withdrawal of existing reliefs