FA97/Sch12/Para11(10) ensures that a major lump sum in
respect of the lease of a film qualifying for revenue deductions
under CAA90/S68, F(No 2)A92/Ss41 or 42 is treated as a revenue
receipt of the business. This is to the extent that such treatment
is not already required by CAA90/S68(8) for example where the major
lump sum is received by a connected person of the lessor. Since
ordinary film disposal proceeds are not restricted to cost there is
no equivalent restriction of the amount of the major lump sum to be
taken into account as a revenue receipt of the business.
