Income Tax (Trading and Other Income) Act 2005 (c. 5)
30(1)ITTOIA 2005 is amended as follows.
(2)In section 139 (certified master versions: production expenditure on limited-budget films), in subsection (1), after paragraph (a) insert—
“(aa)the film was completed in, or before, that period,”.
(3)In section 140 (certified master version: acquisition expenditure on limited-budget films), in subsection (1), after paragraph (a) insert—
“(aa)the film was completed in, or before, that period,”.
(4)In Schedule 2 (transitionals and savings etc), in paragraph 34 for “Section 138 does” substitute “Sections 138 and 138A do”.