[74D Meaning of “qualifying film expenditure” for purposes of sections [74ZA and 74A]]
Income Tax Act 2007 (2007 c 3) | Legislation

[74D  Meaning of “qualifying film expenditure” for purposes of sections [74ZA and 74A]]

[(1)     For the purposes of sections [74ZA and 74A] expenditure is qualifying film expenditure if—

(a)     it is deducted under a relevant film provision for the purposes of calculating the profits of a trade, or

(b)     it is incidental expenditure which (although

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