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Part 3 U.K.Income tax, corporation tax and capital gains tax

Chapter 2U.K.Other provisions

FilmsU.K.

F1F1... Exclusion of deferments from production expenditureU.K.

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Textual Amendments

F1Ss. 99-101 repealed (with effect in accordance with Sch. 26 Pt. 3(4) Note 1 of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(4)