Finance Act, 1992

Amendment of section 35 (relief for investment in films) of Finance Act, 1987.

58.Section 35 of the Finance Act, 1987 (as amended by section 28 of the Finance Act, 1989 ), is hereby amended in subsection (1), by the substitution, in the definition of “qualifying period”, of “the 31st day of March, 1995” for “the fifth anniversary of that date”.