SCHEDULE 33 Long Funding Leases of Films
Finance Act 2009 (2009 c 10) | Legislation

SCHEDULE 33 Long Funding Leases of Films

Section 65

1

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2

In ITTOIA 2005, after section 148FC insert—

“148FD Cases where ss 148A to 148F do not apply: films

(1)     If a person is or has been a lessor under a long funding lease of a film, sections 148A to 148F do not apply in respect of the lease.

(2)     “Film†has the same meaning as in Part 15 of CTA 2009 (see section 1181 of that Act).â€

3

The amendments made by [paragraph] 2 have effect where the inception of the long funding lease is on or after 13 November 2008 (“the relevant dateâ€).

4

Paragraphs 5 to 8 apply in respect of a long funding finance lease of a film—

(a)     whose inception is before

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