6 Certification of master negatives, tapes and discs for purposes of section 72 of Finance Act 1982. U.K.

(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 [F1 section 40D of the Finance (No. 2) Act 1992 [F2 or Chapter 9 of Part 2 of the Income Tax (Trading and Other Income) Act 2005] (election relating to tax treatment of films expenditure)].

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

Subordinate Legislation Made

P1 S. 6: for previous exercises of this power see Index to Government Orders

P2 S.6(1):s. 6(1) (with Sch. 1 para. 4(5)) power exercised by S.I. 1991/1725

Textual Amendments

F1 Words in s. 6(1) substituted (22.3.2001 with effect as mentioned in s. 579(1)(3) of the amending Act) by 2001 c. 2, s. 578, Sch. 2 para. 8

F2 Words in s. 6(1) inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 398 (with Sch. 2)

F3 S. 6(2) repealed by Capital Allowances Act 1990 (c. 1, SIF 63:1), ss. 82, 164, Sch. 2