http://www.legislation.gov.uk/ukpga/1985/21/section/6/2001-03-22Films Act 1985An Act to repeal the Films Acts 1960 to 1980; to make further provision with respect to the financing of films; and for connected purposes.1985-05-23texttext/xmlenStatute Law Database2024-06-042001-03-22 Certification of master negatives, tapes and discs for purposes of section 72 of Finance Act 1982.61Schedule 1 to this Act shall have effect with respect to the certification by the Secretary of State of a master negative, tape or disc of a film as a qualifying film, tape or disc for the purposes of section 40D of the Finance (No. 2) Act 1992 (election relating to tax treatment of films expenditure).2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . S. 6: for previous exercises of this power see Index to Government OrdersS.6(1):s. 6(1) (with Sch. 1 para. 4(5)) power exercised by S.I. 1991/1725Words in s. 6(1) substituted (22.3.2001 with effect as mentioned in s. 579(1)(3) of the amending Act) by 2001 c. 2, s. 578, Sch. 2 para. 8S. 6(2) repealed by Capital Allowances Act 1990 (c. 1, SIF 63:1), ss. 82, 164, Sch. 2
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<Title> Certification of master negatives, tapes and discs for purposes of section 72 of Finance Act 1982.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1985/21/section/6/2001-03-22" IdURI="http://www.legislation.gov.uk/id/ukpga/1985/21/section/6" id="section-6">
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6
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1
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Schedule 1 to this Act shall have effect with respect to the certification by the Secretary of State of a master negative, tape or disc of a film as a qualifying film, tape or disc for the purposes of
<Addition ChangeId="d29p339" CommentaryRef="c765893">
section 40D of the Finance (
<Abbreviation Expansion="Number">No.</Abbreviation>
2) Act 1992 (election relating to tax treatment of films expenditure)
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.
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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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<Text>S. 6: for previous exercises of this power see Index to Government Orders</Text>
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S.6(1):s. 6(1) (with Sch. 1 para. 4(5)) power exercised by
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Words in s. 6(1) substituted (22.3.2001 with effect as mentioned in
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of the amending Act) by
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,
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,
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S. 6(2) repealed by
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,
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,
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