Capital Allowances Act 2001 Sch 2 para 8

Sch 2 para 8 Section 6 (certification of films as British films)

In subsection (1), for “section 68 of the Capital Allowances Act 1990 (expenditure on production and acquisition of films etc.)” substitute “ section 40D of the Finance (No. 2) Act 1992 (election relating to tax treatment of films expenditure) ” .

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