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Contents

Legislation
Corporation Tax Act 2009

Crossheading Interpretation

  • Section 1181 “Film” etc
  • Section 1182 “Film production company”
  • Section 1183 “Film-making activities” etc
  • Section 1184 “Production expenditure”, “core expenditure” ...
  • Section 1185 “UK expenditure” etc
  • Section 1186 “Qualifying co-production” and “co-producer”
  • Section 1187 “Company tax return”
  1. Interpretation
  2. “Film” etc

Section 1181 | “Film” etc

From legislation.gov.uk

(1)This section applies for the purposes of this Part.

(2)“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.

(3)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.

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

(5)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.

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