Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Corporation Tax Act 2009 section 1179DJ
British certification condition: provisional and final satisfaction
Section 1179DJ explains how and when a film or television programme satisfies the British certification condition, both provisionally during production and finally upon completion, and the consequences of failing to obtain or losing certification.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.