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Corporation Tax Act 2009 sections 130–131
Application of Part 15 etc. to films that commenced principal photography before 1 January 2007 but were not completed before that date
Sections 130–131 deal with the transitional rules for films that began principal photography before 1 January 2007 but were not completed by that date, ensuring the film tax relief provisions can be applied to these in-progress productions.
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