# Income Tax (Trading and Other Income) Act 2005, Section 132: Meaning of “original master version” and “certified master version”

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

(1) In this Chapter “original master version” means—
(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) in relation to a sound recording, the original master audio tape or disc.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/2005/5/section/132 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-132
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.