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.

• The film tax relief rules in Chapters 2 and 3 of Part 15 apply exclusively to films where principal photography commenced on or after 1 January 2007.
• Films that began principal photography before 1 January 2007 fall outside the scope of these chapters entirely.
• The Secretary of State's confidentiality functions under Schedule 1 to the Films Act 1985, as referenced in section 1206, are similarly restricted to films commencing principal photography on or after 1 January 2007.
• Further transitional rules in paragraphs 130 and 131 may modify or extend the application of these provisions in certain circumstances.