6 Certification of master negatives, tapes and discs for purposes of section 72 of Finance Act 1982.
(1)
Schedule 1 to this Act shall have effect with respect to the certification by the Secretary of State of a master negative, tape or disc of a film as a qualifying film, tape or disc for the purposes of F1section 40D of the Finance (No. 2) Act 1992 (election relating to tax treatment of films expenditure).
(2)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2