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 F2or Chapter 9 of Part 2 of the Income Tax (Trading and Other Income) Act 2005 (election relating to tax treatment of films expenditure).

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