Part 2Trading income

Chapter 9Trade profits: F3. . . sound recordings

Annotations:
Amendments (Textual)
F3

Pt. 2 Ch. 9: words in heading repealed (with effect as mentioned in ss. 46, 47 of the repealing Act) by Finance Act 2006 (c. 25), s. 178, {Sch. 26 Pt. 3(4) Note 1}

Introduction

132Meaning of “original master version” and “certified master version”

1

In this Chapter “original master version” means—

a

F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

b

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

2

F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3

F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .