Section 82 — Income Tax Act 2007: Exploitation of films

Exploitation of films 82 In the case of a trade carried on by an individual which consists of or includes the exploitation of films—

a see section 115 for a restriction on sideways relief if the trade was carried on by the individual as a partner in a firm, and b see section 796 for a charge to income tax if the individual made a loss in the trade (whether carried on alone or as a partner in a firm) for which sideways relief is claimed.