# Corporation Tax Act 2010, Section 376: Films


(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).

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/376 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-376
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.