Finance Act 2001 (c. 9)

Part 3 U.K. INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX

Chapter 2 U.K. OTHER PROVISIONS

Other relieving provisions U.K.

72 Expenditure on film production etc U.K.

In section 48(2)(a) of the Finance (No.2) Act 1997 (c. 58) (favourable tax treatment for certain expenditure on film production, etc. incurred before 2nd July 2002) for “2nd July 2002” substitute “ 2nd July 2005 ”.