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Corporation Tax Act 2009 sections 128–129
Chapters 2 and 3 of Part 15 to apply only to films that commence principal photography on or after 1 January 2007
Sections 128 and 129 establish that the film tax relief provisions in Chapters 2 and 3 of Part 15, and the related confidentiality functions of the Secretary of State, apply only to films that began principal photography on or after 1 January 2007.
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