Clause 32
Finance (No. 2) Bill
5:15 pm
Theresa Villiers (Shadow Chief Secretary To the Treasury, Treasury; Chipping Barnet, Conservative)
I beg to move amendment No. 47, in page 29, line 14 [Vol I], at end insert
‘; but notwithstanding the provisions of this section, a company is only a “film production company” if it meets the conditions for film tax relief as set out in section 38 of this Act.'.