# Capital Allowances Act 2001, Paragraph 117


Section 40D of F(No.2)A 1992 (election relating to tax treatment of films expenditure) applies with the omission of—
(a) paragraph (a) of subsection (1); and
(b) subsections (3) to (7),
if the film, tape or disc of the film was completed before 10th March 1992.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/schedule/3/paragraph/117 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/schedule-3/paragraph-117
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.