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Statutory Instruments

2024 No. 1010

CINEMAS AND FILMS

CORPORATION TAX

The Finance (No. 2) Act 2024 (Applications for Certification as Low-Budget Film: Appointed Day) Regulations 2024

Made

8th October 2024

Coming into force

30th October 2024

The Secretary of State makes these Regulations in exercise of the power conferred by section 15(5) of the Finance (No. 2) Act 2024( 1 ).

In accordance with section 15(5) of the Finance (No. 2) Act 2024, the Secretary of State has obtained the approval of the Treasury.

Citation, commencement and extent

1. —(1) These Regulations may be cited as the Finance (No. 2) Act 2024 (Applications for Certification as Low-Budget Film: Appointed Day) Regulations 2024 and come into force on 30th October 2024.

(2) These Regulations extend to England and Wales, Scotland and Northern Ireland.

Appointed day

2. The day appointed for the purposes of section 15(4) of the Finance (No. 2) Act 2024(day before which an application for a low-budget certificate may not be made) is 30th October 2024( 2 ).

Chris Bryant

Minister of State

Department for Culture, Media and Sport

7th October 2024

We approve,

Jeff Smith

Nicholas Dakin

Two of the Lords Commissioners of His Majesty's Treasury

8th October 2024

( 1 )

2024 c. 12 .

( 2 )

Under section 15(5) of the Finance (No. 2) Act 2024, the appointed day must be a day before 1st April 2025.

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Finance (No. 2) Act 2024 (Applications for Certification as Low-Budget Film: Appointed Day) Regulations 2024 (2024/1010)

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