# Income Tax (Trading and Other Income) Act 2005, Paragraph 37


Sections 139(4) and 141(3) do not apply to any film which was completed before 17th April 2002.

---
Source: https://www.legislation.gov.uk/ukpga/2005/5/schedule/2/paragraph/37 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/schedule-2/paragraph-37
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.