15U.K.In section 115 (restrictions on reliefs for firms exploiting films), for subsection (4) substitute—
“(4)The restrictions under this section do not apply to so much of the loss (if any) as derives from qualifying film expenditure.”
15U.K.In section 115 (restrictions on reliefs for firms exploiting films), for subsection (4) substitute—
“(4)The restrictions under this section do not apply to so much of the loss (if any) as derives from qualifying film expenditure.”