Paragraph 34
United Kingdom
F1Sections 138 and 138A do not apply in relation to production or acquisition expenditure in respect of the original master version of a film which was completed before 10th March 1992.
Annotations
Textual amendments
- F1
Words in Sch. 2 para. 34 substituted (with effect as mentioned in Sch. 3 para. 31(2) of the amending Act) by Finance Act 2005 (c. 7), s. 59, Sch. 3 para. 30(4)