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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Certified master versions: special rules for allocating expenditure

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Section 136 Application of provisions about certified master versions
Section 137 Certified master versions: preliminary expenditure
Section 138 Certified master versions: production expenditure
Section 138A Certified master versions: acquisition expenditure

Chapter 9 Trade profits: . . . sound recordings
Crossheading Certified master versions: special rules for allocating expenditure

Crossheading Certified master versions: special rules for allocating expenditure

From legislation.gov.uk

Contents

Section 136 Application of provisions about certified master versions
Section 137 Certified master versions: preliminary expenditure
Section 138 Certified master versions: production expenditure
Section 138A Certified master versions: acquisition expenditure