Finance Act 2025
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Change 1
28 Films etc: unpaid amounts
(1) CTA 2009 is amended as follows. (2) In section 1179DT (excluded expenditure)— (a) in the section heading, at the end insert “and unpaid amounts”; (b) the existing provision becomes subsection (1); (c) at the end, as a new subsection, insert— (2) Expenditure is excluded expenditure for an accounting period to the extent that it is not paid before the end of the period of four months beginning with the first day after the final day of the accounting period. (3) Omit section 1179DX(3). (4) In section 1179FL (excluded expenditure)— (a) in the section heading, at the end insert “and unpaid amounts”; (b) the existing provision becomes subsection (1); (c) at the end, as a new subsection, insert— (2) Expenditure is excluded expenditure for an accounting period to the extent that it is not paid before the end of the period of four months beginning with the first day after the final day of the accounting period. (5) Omit section 1179FP(3). (6) The amendments in this section have effect in relation to claims made on or after the day on which this Act is passed.
28 Films etc: unpaid amounts
(1) CTA 2009 is amended as follows. (2) In section 1179DT (excluded expenditure)— (a) in the section heading, at the end insert “and unpaid amounts”; (b) the existing provision becomes subsection (1); (c) at the end, as a new subsection, insert— (2) Expenditure is excluded expenditure for an accounting period to the extent that it is not paid before the end of the period of four months beginning with the first day after the final day of the accounting period. (3) Omit section 1179DX(3). (4) In section 1179FL (excluded expenditure)— (a) in the section heading, at the end insert “and unpaid amounts”; (b) the existing provision becomes subsection (1); (c) at the end, as a new subsection, insert— (2) Expenditure is excluded expenditure for an accounting period to the extent that it is not paid before the end of the period of four months beginning with the first day after the final day of the accounting period. (5) Omit section 1179FP(3). (6) The amendments in this section have effect in relation to claims made on or after the day on which this Act is passed.
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