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Amendment of section 481 (relief for investment in films) of Principal Act.
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61.—Section 481 of the Principal Act is hereby amended—
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(a) in subsection (1) in the definition of “qualifying period” by the substitution—
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(i) in paragraph (a) for “22nd day of January, 1999” of “5th day of April, 2000”, and
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(ii) in paragraph (b) for “5th day of April, 1999” of “5th day of April, 2000”,
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(b) in subsection (4)—
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(i) in paragraph (a) by the substitution for “Subject to paragraph (b), where in any period of 12 months (in paragraph (b) referred to as a ‘12 month period’) ending on an anniversary of the 22nd day of January, 1996, the amount or the aggregate amount of the relevant investments made,” of the following:
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“Subject to paragraph (b), where in the period—
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(I) being a period of 12 months (in paragraph (b) referred to as a ‘12 month period’) ending on an anniversary of the 22nd day of January, 1996, or
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(II) commencing on the 23rd day of January, 1999, and ending on the 5th day of April, 2000 (in paragraph (b) referred to as the ‘specified period’),
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the amount or the aggregate amount of the relevant investments made,”,
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and
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(ii) in paragraph (b)(ii) by the insertion after “any 12 month period” of “, or in the specified period,”,
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(c) in subsection (8) by the substitution for “1998-99” of “1999-2000”, and
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(d) in subsection (9) by the substitution for “1998-99” of “1999-2000”.
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