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Finance Act 2010

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

38.— The Principal Act is amended in section 481—

(a) in subsection (3) by deleting “an amount equal to 125 per cent of the amount” and substituting “the amount”, and

(b) in subsection (8) by deleting “125 per cent of the relevant deduction” and substituting “the amount of the relevant deduction”.