This section has no associated Explanatory Notes
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 ”.