Section 148FD Cases where ss 148A to 148F do not apply: films
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Amendments
Section 148FD inserted by Finance Act 2009 section 65 and Schedule 33 para 2 with effect where the inception of the long funding lease is on or after 13 November 2008.
(1) If a company 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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