Finance Act, 1998

Amendment of section 481 (relief for investment in films) of Principal Act.

32.—(1) Section 481 of the Principal Act is hereby amended in subsection (1) in the definition of “film”—

(a) in paragraph (a), by the substitution of “subsection (2), and” for “subsection (2), or”,

(b) in paragraph (b), by the substitution of “as respects every film” for “as respects any other film”.

(2) This section shall apply as on and from the 6th day of April, 1997.