Valid from 19/07/2006
Valid from 21/07/2008
Textual Amendments
F1Pt. 12 Ch. 5A (ss. 502A-502L) inserted (with effect in accordance with Sch. 8 para. 15 of the amending Act) by Finance Act 2006 (c. 25), Sch. 8 para. 11
Valid from 21/07/2009
(1)If a company is or has been a lessor under a long funding lease of a film, sections 502B to 502G 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).]
Textual Amendments
F2S. 502GA and preceding cross-heading inserted (with effect in accordance with Sch. 20 para. 9(5) of the amending Act) by Finance Act 2008 (c. 9), Sch. 20 para. 9(2)
F3S. 502GD inserted (with effect in accordance with Sch. 33 para. 3 of the amending Act) by Finance Act 2009 (c. 10), Sch. 33 para. 1