Income Tax (Trading and Other Income) Act 2005

132Meaning of “original master version” and “certified master version”U.K.
This section has no associated Explanatory Notes

(1)In this Chapter “original master version” means—

(a)in relation to a film, the original master negative, tape or disc, and

(b)in relation to a sound recording, the original master audio tape or disc.

(2)In this Chapter references to the original master version of a film include the original master version of the film soundtrack (if any).

(3)In this Chapter “certified master version”, in relation to a film, means an original master negative, tape or disc which is certified under paragraph 3 of Schedule 1 to the Films Act 1985 as a qualifying film, tape or disc for the purposes of this Chapter.