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Legislation

Finance (No. 2) Act 1992

Crossheading Films

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Section 41 Relief for preliminary expenditure.
Section 42 Relief for production or acquisition expenditure.
Section 43 Interpretation of sections 41 and 42.

Films
Relief for preliminary expenditure.

Section 41 | Relief for preliminary expenditure.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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Ss. 40A-43 repealed (19.7.2006) (with effect in accordance with Sch. 26 Pt. 3(4) Note 1 of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(4)