# Income Tax (Trading and Other Income) Act 2005, Section 148FD: Cases where ss 148A to 148F do not apply: films


(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).

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Source: https://www.legislation.gov.uk/ukpga/2005/5/section/148FD (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-148FD
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.