The Corporation Tax (Certification as Low-Budget Film) Regulations 2024
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Change 1
3 Certification as low-budget film: modification of test for creative connection condition
(1) In relation to a film that has more than one director, the test in section 1179DJA(4)(a) of the Corporation Tax Act 2009 may be satisfied by reference to any director of the film who is a lead director. (2) In relation to a film that has more than one scriptwriter, the test in section 1179DJA(4)(a) of the Corporation Tax Act 2009 may be satisfied by reference to any scriptwriter of the film who is a lead scriptwriter. (3) For the purposes of this regulation— (a) a director of a film is a lead director if the contribution made by them to the film in that role is greater than or equal to the contribution made by each other director to the film in that role; (b) a scriptwriter of a film is a lead scriptwriter if the contribution made by them to the film in that role is greater than or equal to the contribution made by each other scriptwriter to the film in that role.
3 Certification as low-budget film: modification of test for creative connection condition
(1) In relation to a film that has more than one director, the test in section 1179DJA(4)(a) of the Corporation Tax Act 2009 may be satisfied by reference to any director of the film who is a lead director. (2) In relation to a film that has more than one scriptwriter, the test in section 1179DJA(4)(a) of the Corporation Tax Act 2009 may be satisfied by reference to any scriptwriter of the film who is a lead scriptwriter. (3) For the purposes of this regulation— (a) a director of a film is a lead director if the contribution made by them to the film in that role is greater than or equal to the contribution made by each other director to the film in that role; (b) a scriptwriter of a film is a lead scriptwriter if the contribution made by them to the film in that role is greater than or equal to the contribution made by each other scriptwriter to the film in that role.
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