The Finance (No. 2) Act 2024 (Applications for Certification as Low-Budget Film: Appointed Day) Regulations 2024
The Finance (No. 2) Act 2024 (c. 12) amended the Corporation Tax Act 2009 (c. 4) to provide for additional tax 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 power conferred by section 15(5) of the Finance (No. 2) Act 2024. In accordance with section 15(5) of the Finance (No. 2) Act 2024, the Secretary of State has obtained the approval of the Treasury.
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