# Finance Act 2009, Paragraph 9

Extent: E+W+S+N.I.

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 ... section 148A of ITTOIA 2005, and
(c) Chapter 6A of Part 2 of CAA 2001 (interpretation of provisions about long funding leases) applies.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/33/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-33/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.