Valid from 07/04/2005
18(1)Section 40A of F(No.2)A 1992 (revenue nature of expenditure on master versions of films) is amended as follows.U.K.
(2)In subsection (1) for “a master” substitute “ the original master ”.
(3)In subsection (2) for “the master” in both places substitute “ the original master ”.
(4)In subsection (3)—
(a)for “a master” substitute “ the original master ”, and
(b)for “the master” in both places substitute “ the original master ”.
(5)Omit subsection (5).