F1F1... Restriction of relief to films genuinely intended for theatrical releaseU.K.
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Textual Amendments
F1Ss. 99-101 repealed (with effect in accordance with Sch. 26 Pt. 3(4) Note 1 of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(4)