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Contents

Legislation
Corporation Tax Act 2009

Crossheading Qualifying films

  • Section 1179DA Meaning of “film”
  • Section 1179DB Qualifying films
  • Section 1179DC Theatrical release condition
  1. Qualifying films
  2. Meaning of “film”

Section 1179DA | Meaning of “film”

From legislation.gov.uk

(1)“Film” includes any record, however made, of a sequence of visual images that is capable of being used as a means of showing that sequence as a moving picture.

(2)Each part of a series of films is treated as a separate film, unless—

(a)the films form a series with not more than 26 parts,

(b)the combined playing time is not more than 26 hours, and

(c)the series constitutes a self-contained work or is a series of documentaries with a common theme,

in which case the films are treated as a single film.

(3)References to a film include the film soundtrack.

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