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Contents

Legislation
Income Tax (Trading and Other Income) Act 2005

Crossheading Introduction

  • Section 130 Expenditure to which this Chapter applies
  • Section 130A Chapter not to apply where cash basis used
  • Section 131 Meaning of “film” and related expressions
  • Section 132 Meaning of “original master version” and “certified master version”
  • Section 133 Meaning of “relevant period”
  1. Introduction
  2. Meaning of “original master version” and “certified master version”

Section 132 | Meaning of “original master version” and “certified master version”

From legislation.gov.uk

(1)In this Chapter “original master version” means—

(a)Repealed

(b)in relation to a sound recording, the original master audio tape or disc.

(2)Repealed

(3)Repealed

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