# Income Tax (Trading and Other Income) Act 2005, Paragraph 34

Extent: E+W+S+N.I.

Sections 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.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/schedule/2/paragraph/34 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/schedule-2/paragraph-34
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.