SCHEDULES
SCHEDULE 33Long funding leases of films
9
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.