Income Tax (Trading and Other Income) Act 2005 (c. 5)

Part 2 U.K. Trading income

Chapter 9 U.K. Trade profits: F1 . . . sound recordings

Textual Amendments

F1 Pt. 2 Ch. 9: words in heading repealed (with effect as mentioned in ss. 46, 47 of the repealing Act) by Finance Act 2006 (c. 25), s. 178, {Sch. 26 Pt. 3(4) Note 1}

Introduction U.K.

132 Meaning of “original master version” and “certified master version” U.K.

(1) In this Chapter “original master version” means—

(a) F2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) in relation to a sound recording, the original master audio tape or disc.

(2) F3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) F3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2 S. 132(1)(a) and following word repealed (with effect as mentioned in ss. 46, 47 of the repealing Act) by Finance Act 2006 (c. 25), s. 178, {Sch. 26 Pt. 3(4) Note 1}

F3 S. 132(2)(3) repealed (with effect as mentioned in ss. 46, 47 of the repealing Act) by Finance Act 2006 (c. 25), s. 178, {Sch. 26 Pt. 3(4) Note 1}