Finance Act 2009, Paragraph 9 is up to date with all changes known to be in force on or before 04 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
9U.K.For the purposes of paragraphs 3 to 8—
(a)“film” has the same meaning as in Part 15 of CTA 2009 (see section 1181 of that Act),
(b)“rental earnings” has the same meaning as in F1... section 148A of ITTOIA 2005, and
(c)Chapter 6A of Part 2 of CAA 2001 (interpretation of provisions about long funding leases) applies.
Textual Amendments
F1Words in Sch. 33 para. 9(b) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 718(7), 3 Pt. 1 (with Sch. 2)
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