Statute
Section 376 — Corporation Tax Act 2010: Films
Text of the provision Official document
Films 376 1 If a company is or has been a lessor under a long funding lease of a film, sections 360 to 369 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).
Official source: legislation.gov.uk
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