Income Tax (Trading and Other Income) Act 2005 (c. 5)

SCHEDULES

SCHEDULE 2 U.K. Transitionals and savings etc.

Part 3 U.K. Trading income

Films and sound recordings U.K.

36 U.K. Sections 139 and 140 do not apply if—

(a) the expenditure was incurred before 2nd July 1997 (as determined by section 142), or

(b) the film was completed before that date (within the meaning of Chapter 9 of Part 2).