# Income Tax (Trading and Other Income) Act 2005, Paragraph 498


In section 48(1) (relief for expenditure on production or acquisition of films) after “, section 41 above or this section” insert “ or by virtue of any provision of Chapter 9 of Part 2 of ITTOIA 2005 ”.

---
Source: https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/498 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/schedule-1/paragraph-498
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.