SCHEDULES

SCHEDULE 2U.K.Transitionals and savings etc.

Part 3 U.K.Trading income

Films and sound recordingsU.K.

34U.K.[F1Sections 138 and 138A do] not apply in relation to production or acquisition expenditure in respect of the original master version of a film which was completed before 10th March 1992.

Textual Amendments

F1Words in Sch. 2 para. 34 substituted (with effect as mentioned in Sch. 3 para. 31(2) of the amending Act) by Finance Act 2005 (c. 7), s. 59, Sch. 3 para. 30(4)