Part III U.K. Income Tax, Corporation Tax and Capital Gains Tax

Various other reliefs etc. U.K.

F1 61 Class 1B National Insurance contributions. U.K.

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Textual Amendments

F1 S. 61 repealed (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

62 Expenditure on film production and acquisition. U.K.

In subsection (2)(a) of section 48 of M1 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 ”.

Marginal Citations

M1 1997 c.58.

F2 63 Treatment of transfer fees under existing contracts. U.K.

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Textual Amendments

F2 S. 63 repealed (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 457, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)