Part 2Trading income
F1Chapter 10ALeases of plant or machinery: special rules for long funding leases
Lessors under long funding finance or operating leases: avoidance etc
F2148FDCases 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).