Paragraph 2

In ITTOIA 2005, after section 148FC insert—

“Cases where ss 148A to 148F do not apply: films

148FD

(1)

If a person is or has been a lessor under a long funding lease of a film, sections 148A to 148F 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).”