Part 3

INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX
Chapter 2

OTHER PROVISIONS

Other relieving provisions

Expenditure on film production etc
72
In section 48(2)(a) of the Finance (No.2) Act 1997 (c. 58) (favourable tax treatment for certain expenditure on film production, etc. incurred before 2nd July 2002) for “2nd July 2002” substitute “ 2nd July 2005 ”.