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.

• The Treasury may make regulations applying the film production tax relief rules (Part 15 and section 812 of the Corporation Tax Act 2009, and the corresponding Finance Act 2006 provisions) to films that started principal photography before 1 January 2007 but remained unfinished at that date.
• These regulations may adapt or modify the film tax relief provisions, and any other Corporation Tax Acts provisions, as the Treasury considers appropriate for that purpose.
• The regulations may treat specified provisions as if they had always been in force, require or allow the making or amendment of tax returns and assessments for past accounting periods, and override normal time limits for filing returns or making assessments.
• The existing Corporation Tax (Taxation of Films) (Transitional Provisions) Regulations 2007 are preserved and amended to update cross-references so they align with the rewritten provisions in the Corporation Tax Act 2009, rather than the original Finance Act 2006 references.