Related HMRC Manuals

47(1)  [ITTOIA 2005, s. 134 and 135 cease to apply.]

47(2)  [ITTOIA 2005, s. 137 ceases to apply.]

47(3)  [ITTOIA 2005, s. 138–144 ceases to apply.]

47(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.

47(5)  For this purpose–

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

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