Schedules

Schedule 3 U.K. Transitionals and savings

Part 13 U.K. Other enactments

117 U.K. Section 40D of F(No.2)A 1992 (election relating to tax treatment of films expenditure) applies with the omission of—

(a) paragraph (a) of subsection (1); and

(b) subsections (3) to (7),

if the film, tape or disc of the film was completed before 10th March 1992.