Part 9Leasing plant or machinery
Chapter 2Long funding leases of plant or machinery
Cases where sections 360 to 369 do not apply
376Films
1
If a company is or has been a lessor under a long funding lease of a film, sections 360 to 369 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).