s 75 What is a commercial rental arrangement relating to a computer program or sound recording
75.—(1) Subject to subsection (2), a “commercial rental arrangement”, in relation to a computer program or sound recording, is an arrangement with the following features:(a) under the arrangement, a copy of the program or recording is made available by a person on terms that it must or may be returned to the person; (b) the arrangement is made in the course of business; (c) the arrangement provides for the copy to be made available —(i) for payment in money or money’s worth; or (ii) as part of the provision of a service in return for payment in money or money’s worth. (2) An arrangement is not a commercial rental arrangement if —(a) the arrangement is for the lending of a copy of a computer program or sound recording; and (b) the amount payable under the arrangement is intended to be no more than —(i) the amount necessary to recover the costs, including overheads, of the arrangement; or (ii) a deposit to secure the return of the copy. (3) In deciding whether an arrangement is a commercial rental arrangement, it is the substance and not the form of the arrangement that matters.