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Legislation

Finance (No. 2) Act 1992

Crossheading Business expansion scheme

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Section 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 39 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 40A Revenue nature of expenditure on master versions of films
Section 40B Allocation of expenditure to periods
Section 40C Cases where section 40B does not apply
Section 40D Election for sections 40A and 40B not to apply

Business expansion scheme
Allocation of expenditure to periods

Section 40B | Allocation of expenditure to periods

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Ss. 40A-43 repealed (19.7.2006) (with effect in accordance with Sch. 26 Pt. 3(4) Note 1 of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(4)