Section 1179EB | When film or programme is completed F1
From legislation.gov.uk
1 April 2026
(1)A film is “completed” when it is first in a form in which it can reasonably be regarded as ready for copies of it to be made and distributed for presentation to the general public.
(2)A television programme is “completed” when it is first in a form in which it can reasonably be regarded as ready for broadcast to the general public.