FPCM - Recent updates to the Film Production Company manual
Below are details of the amendments that were published on 28 July 2008 (see update index for all updates).
| Section | Details of update |
| FPC60010 | Film Tax Relief: Claims: How relief is claimed – correction of cross-reference |
| FPC20240 | Film Production Companies: Taxation: Profit/Loss calculation: Expenditure – timing – Clarification that film tax credit payments are not ‘income earned from the film’ |
| FPC50130 | Film Tax Relief: Eligible Expenditure: Ineligible expenditure – clarification of the treatment of bank charges relating to facilities needed for film-making activities |
| FPC60010 | Film Tax Relief: Claims: How relief is claimed – correction of cross-reference |
