Commentary on Sections Overview Chapter 3: Film tax relief Section 1200: Amount of additional deduction
3039.This section sets out the amount of additional deduction for which a claim may be made under section 1199 and gives the Treasury power to alter the percentages in subsections (1) and (2). It is based on paragraphs 4 and 5 of Schedule 5 to FA 2006.
3040.Subsection (3) provides for a higher rate of enhancement if the film is a limited-budget film.