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Section 12

Amendment of section 109B

of Finance Act 1986

ActIn forceProvision 12 of 25
Section 12

Section 109B of the principal Act is amended by inserting immediately after the words “film rentals” the words “where the duty is leviable under the Cinematograph Film Hire Duty Act 1965” in paragraph (1)(c).

Amendment of section 120

Read in full context — Finance Act 1986 →