8(1)Section 74D (meaning of “qualifying film expenditure” for purposes of sections 74A and 74B) is amended as follows.U.K.
(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 ”.