6 Certification of master negatives, tapes and discs for purposes of section 72 of Finance Act 1982.
1
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 F1section 68 of the Capital Allowances Act 1990(expenditure on production and acquisition of films etc.).
2
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