Related HMRC Manuals

46(1)  [F(No. 2)A 1992, s. 40A–40D ceases to apply.]

46(2)  [F(No. 2)A 1992, s. 41 ceases to apply.]

46(3)  [F(No. 2)A 1992, s. 42 ceases to apply.]

46(4)  References in this section to expenditure on the acquisition of a film, or to sums received from the disposal of a film, are to expenditure on the acquisition of, or sums received from the disposal of, the original master version of the film.

46(5)  For this purpose–

(a)original master version”  means the original negative, tape or disc;

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