SCHEDULES

SCHEDULE 40 Repeals

Part II Income tax, corporation tax and capital gains tax

(18) Tax treatment of expenditure on production or acquisition of films

Chapter

Short title

Extent of repeal

1992 c. 48.

The Finance (No.2) Act 1992.

In section 43(3), paragraph (b) and the word “or” preceding it.

This repeal has effect in accordance with section 113(6) of this Act.