Related Commentary  Related CasesRelated HMRC Manuals

130(1)  This Chapter makes provision about–

(a)expenditure incurred on the production or acquisition of the original master version of a sound recording, and

(b)[repealed by FA 2006, s. 178 and Sch. 26, Pt. 3(4).]

130(2)  In this Chapter references to production expenditure are to expenditure incurred on the production of the original master version of a sound recording.

130(3)  In this Chapter references to acquisition expenditure are to expenditure incurred on the acquisition of the original master version of a sound recording.

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