This section has no associated Explanatory Notes
117U.K.Section 40D of F(No.2)A 1992 (election relating to tax treatment of films expenditure) applies with the omission of—
(a)paragraph (a) of subsection (1); and
(b)subsections (3) to (7),
if the film, tape or disc of the film was completed before 10th March 1992.