SCHEDULES

SCHEDULE 3Sideways relief etc

Amendments of Chapter 2 of Part 4 of ITA 2007

8

1

Section 74D (meaning of “qualifying film expenditure” for purposes of sections 74A and 74B) is amended as follows.

2

In subsections (1) and (4), for “74A and 74B” substitute “ 74ZA and 74A ”.

3

In the heading, for “74A and 74B” substitute “ 74ZA and 74A ”.