811Sound recordingsU.K.
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adran has no associated
Nodiadau Esboniadol
(1)Except as respects royalties, this Part does not apply to an intangible fixed asset held by a company so far as it represents expenditure by the company on the production or acquisition of the master version of a sound recording.
(2)For this purpose—
(a)“sound recording” does not include a film soundtrack,
(b)“master version” means master tape or master audio disc of the recording, and
(c)references to the master version include any rights in the master version that are held or acquired with it.