# Capital Allowances Act 2001, Paragraph 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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Source: https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/8 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/schedule-2/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.