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.