Valid from 07/04/2005
19(1)Section 40B of F(No.2)A 1992 (allocation of expenditure to periods) is amended as follows.U.K.
(2)In subsection (1)—
(a)after “exploitation of” insert “ original ”, and
(b)in paragraph (a) for “a master” substitute “ the original master ”.
(3)In subsections (4) and (5) for “the master”, in each place, substitute “ the original master ”.