Corporation Tax Act 2010 section 329B

Qualifying companies

Section 329B defined what constituted a qualifying company for the purposes of the film tax relief provisions in Chapter 5A, but this section has been repealed.

  • Section 329B was part of Chapter 5A (sections 329A to 329T) of the Corporation Tax Act 2010, which dealt with film tax relief.
  • The entire Chapter 5A was repealed by Finance Act 2015, Schedule 11, paragraph 13.
  • The repeal took effect in relation to accounting periods ending on or after 5 December 2013.
  • As a result, section 329B and all related provisions in Chapter 5A no longer have legal force for any current or future accounting periods.

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