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Taxes Consolidation Act 1997 Schedule 32 paragraph 22
Relief for Investment in Films in Respect of Certain Sums
Schedule 32 paragraph 22 set out transitional arrangements for the film investment relief under section 481, following changes introduced by the Finance Act 1996 and Finance Act 1997, including grandfathering of certain pre-existing investments, reduced relief rates, and lower corporate investment caps.
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