Finance (No.2) Act 1992 (c. 48)
22(1)Section 41 of F(No 2)A 1992 (relief for preliminary expenditure) is amended as follows.
(2)In subsection (1) after “exploitation of” insert “original master versions of”.
(3)In subsections (3) and (4) for “master negative of the film or any master tape or master disc” substitute “original master version”.
(4)In subsection (5) after “expenditure on” insert “the original master version of”.