Draft regulations on new film tax relief have been published by HM Revenue
and Customs on a new film tax page launched on its website.
The regulations are part of the Corporation Tax (Taxation of Films
Transitional Provisions) Regulations 2006.
Films which started filming before the 1 April 2006, but are not completed
before 1 January 2007, may be eligible for the new film tax relief.
The page also contains links to films which will be affected by the
regulations as well as commentary on the regulations themselves.
HMRC said it welcomed comments on the draft regulations which should be sent
by 1 September 2006.
The page can be found at: http://www.hmrc.gov.uk/films/
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