Schedules
Schedule 2 Consequential amendments
The Films Act 1985 (c. 21)
8 Section 6 (certification of films as British films)
In 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)
”
.