Business expansion scheme Business expansion scheme

United Kingdom

1. 38. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. 39. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. 40. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4. 40ARevenue nature of expenditure on master versions of films
5. 40BAllocation of expenditure to periods
6. 40CCases where section 40B does not apply
7. 40DElection for sections 40A and 40B not to apply