SCHEDULES
SCHEDULE 3Films: restrictions on relief for production and acquisition expenditure
Part 3Minor and consequential amendments
Finance Act 1997 (c. 16)
25
In Schedule 12 to FA 1997 (leasing arrangements: finance leases and loans)
(as amended by Schedule 1 to ITTOIA 2005), in paragraph 11(9) after “138,” insert “
138A,
”
.