§ That charges to income tax and corporation tax may be imposed by provisions—
- (a) restricting capital allowances in respect of expenditure incurred on or after 10th March 1982 on the provision of machinery or plant leased to persons who are not resident in the United Kingdom and on the provision of ships and aircraft let on charter; and
- (b) altering the treatment, for the purposes of the Tax Acts, of certain expenditure incurred on or after 10th March 1982 on the production or acquisition of a film, tape or disc, as defined in those provisions.
§ Ordered,