Income Tax (Trading and Other Income) Act 2005

This sectionnoteType=Explanatory Notes has no associated

399(1)Amend Schedule 1 (certification in case of British films) as follows.E+W+S+N.I.

(2)In paragraph 2(1) (applications for certification of master negatives, tapes or discs) after “1992” insert “ , or Chapter 9 of Part 2 of the Income Tax (Trading and Other Income) Act 2005, ”.

(3)In paragraph 3(1) (certification by Secretary of State of master negatives, tapes or discs) at the end insert “ or, as the case may be, Chapter 9 of Part 2 of the Income Tax (Trading and Other Income) Act 2005 ”.