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. |