{
  "url": "https://openlegislation.uk/finance-act-2000/schedule-40/part-II/paragraph-wrapper27n1",
  "json_url": "https://openlegislation.uk/finance-act-2000/schedule-40/part-II/paragraph-wrapper27n1.json",
  "legislation": "ukpga/2000/17",
  "legislation_title": "Finance Act 2000",
  "legislation_url": "https://openlegislation.uk/finance-act-2000",
  "path": "schedule/40/part/II/paragraph/wrapper27n1",
  "kind": "paragraph",
  "number": null,
  "heading": null,
  "text": "(18) Tax treatment of expenditure on production or acquisition of films\nChapter\nShort title\nExtent of repeal\n1992 c. 48.\nThe Finance (No.2) Act 1992.\nIn section 43(3), paragraph (b) and the word “or” preceding it.\nThis repeal has effect in accordance with section 113(6) of this Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/II/paragraph/wrapper27n1",
    "retrieved_at": "2026-10-29T09:21:00.128981+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}