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According to Variety, the UK Film Council has announced its replacement to the expiring Section 48 tax break available to films that qualify as UK productions (see article). While the provision is said to allow for a 20% rebate across all prodcution costs, there is actually a sliding scale of rebate depending upon a film's recoupment of its budget. There has also been an increase in the budget that qualifies for this treatment from £15 million to £20 million.

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