Section 148FD | Cases where ss 148A to 148F do not apply: films ^F1F2

(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).