Deductions for investors who take the place of an underwriter

An investor in a qualifying film who takes the place of an underwriter before the film is completed may be eligible for a deduction. Your contribution may still be treated as being for the costs of producing it. As long as the requirements outlined in the Deductions for expenditure or contributions section of this publication are satisfied, the investor will be allowed a deduction in the year in which they contribute to the cost of production.