Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax Act 2007 section 103D
Meaning of "qualifying film expenditure"
Section 103D defines what counts as "qualifying film expenditure" for the purposes of restricting sideways loss relief and capital gains relief available to partners in film investment partnerships.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.