Finance Act 2009 (c. 10)

SCHEDULES

SCHEDULE 33 U.K. Long funding leases of films

1 U.K. In ICTA, after section 502GC insert—

“502GD Cases where ss 502B to 502G do not apply: films

(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).”