The Corporation Tax (Certification as Low-Budget Film) Regulations 2024
These Regulations make provision in connection with section 1179DJA of the Corporation Tax Act 2009 (c. 4) (“the 2009 Act”), which is concerned with the provision of additional relief for low-budget films with a specified UK connection.
Lifecycle
Department
Made
08 Oct 2024
—
In force
30 Oct 2024
Enabling power
The Secretary of State makes these Regulations in exercise of the powers conferred by sections 1179AE(3) and 1179DJA(2) and (5)(b) and (c) of the Corporation Tax Act 2009. In accordance with section 1179DJA(2) and (5) of the Corporation Tax Act 2009, the Secretary of State has obtained the approval of the Treasury.
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