Income Tax (Trading and Other Income) Act 2005 section 136

Application of provisions about certified master versions

Section 136 dealt with the application of provisions relating to certified master versions of sound recordings, films or similar works, but was repealed with effect from 1 January 2007.

• Section 136 was part of a group of provisions (sections 136–144) concerning certified master versions of creative works
• These provisions were repealed by Finance Act 2006, section 178, and Schedule 26, Part 3(4)
• The repeal took effect from 1 January 2007, meaning these rules no longer apply to any period from that date onwards
• No action is required under this section for current tax purposes, as the legislation is no longer in force