Finance Act 1999 (c. 16)

Part III Income Tax, Corporation Tax and Capital Gains Tax

Various other reliefs etc.

62 Expenditure on film production and acquisition

In subsection (2)(a) of section 48 of [1997 c. 58.] the Finance (No. 2) Act 1997 (which provides for favourable tax treatment for certain expenditure on film production and acquisition incurred on or after 2nd July 1997 and before 2nd July 2000), for “2nd July 2000” there shall be substituted “2nd July 2002”.