The Films Act 1985 (c. 21)
Section 6 (certification of films as British films)
8In subsection (1), for “section 68 of the Capital Allowances Act 1990 (expenditure on production and acquisition of films etc.)” substitute “section 40D of the Finance (No. 2) Act 1992 (election relating to tax treatment of films expenditure)”.
Schedule 1 (certification of films as British films)
9(1)In paragraph 2(1), for “section 68 of the Capital Allowances Act 1990” substitute “section 40D of the Finance (No. 2) Act 1992”.
(2)In paragraph 3(1), for “section 68 of the Capital Allowances Act 1990” substitute “section 40D of the Finance (No. 2) Act 1992”.