[F1[F2148FDCases where ss 148A to 148F do not apply: filmsU.K.
This section has no associated Explanatory Notes
(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).]]
Textual Amendments
F1Pt. 2 Ch. 10A, (ss 148A-148J) inserted (19.7.2006) by Finance Act 2006 (c. 25), s. 81, Sch. 8 para. 13
F2S. 148FD inserted (with effect in accordance with Sch. 33 para. 3 of the amending Act) by Finance Act 2009 (c. 10), Sch. 33 para. 2 (with Sch. 33 para. 9)