Finance Act 2010 (c. 13)

SCHEDULES

SCHEDULE 3 U.K. Sideways relief etc

Amendments of Chapter 2 of Part 4 of ITA 2007 U.K.

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 ”.