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Last Updated: 1 August 2023
[VAT 70C] VAT refund for film production company70C
70C
[s 70C subst Act 31 of 2016 s 223, effective 1 December 2016]
Notwithstanding anything in this Act, a film production company issued with a certificate under the Income Tax (Film-making and Audio-visual Incentives) Regulations 2016 is entitled to a value added tax refund in respect of its qualifying expenditure under the Income Tax (Film-making and Audio-visual Incentives) Regulations 2016.