Part 3

Income tax, corporation tax and capital gains tax
Chapter 2

Other provisions

Films

Restriction of relief for successive acquisitions of the same film
101. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 101 repealed (retrospective to 2.12.2004) by Finance Act 2005 (c. 7), Sch. 3 para. 2(1)(2), Sch. 11 Pt. 2(3) (with Sch. 3 para. 2(3))