Sections 41-43 of the Finance (No 2) Act 1992 amend the tax regime to provide accelerated relief of pre-production costs incurred after 10 March 1992 and production expenditure on film is completed after that date. Section 69 of the Act makes certain consequential amendments to Section 68 of the Capital Allowances Act 1990. The full text is available on the Office of Public Sector Information (OPSI) website.
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