14. Credit for low-budget British films

That (notwithstanding anything to the contrary in the practice of the House relating to the matters that may be included in Finance Bills) provision may be made amending Part 14A of the Corporation Tax Act 2009 so as to provide for the payment of credits in respect of expenditure by companies on the production of films which have a budget not exceeding a specified maximum ana which have a specified connection to the United Kingdom.