OpenLegislation

Chapter 9 Trade profits: . . . sound recordingsF1

United Kingdom

  1. Introduction
  2. Expenditure treated as revenue in nature
  3. Rules for allocating expenditure
  4. Certified master versions: special rules for allocating expenditure
  5. Certified master versions: limited-budget films
  6. Interpretation of sections 138 to 140
  7. Deferred income agreements
  8. Election for sections 134 to 140 not to apply
  9. Supplementary

Annotations

Textual amendments

F1

Pt. 2 Ch. 9: words in heading repealed (with effect as mentioned in ss. 46, 47 of the repealing Act) by Finance Act 2006 (c. 25), s. 178, {Sch. 26 Pt. 3(4) Note 1}