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)F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

(2)F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1S. 132(1)(a) and following word repealed (with effect as mentioned in ss. 46, 47 of the repealing Act) by Finance Act 2006 (c. 25), s. 178, {Sch. 26 Pt. 3(4) Note 1}

F2S. 132(2)(3) repealed (with effect as mentioned in ss. 46, 47 of the repealing Act) by Finance Act 2006 (c. 25), s. 178, {Sch. 26 Pt. 3(4) Note 1}