Section 1183 | “Film-making activities” etc

(1)In this Part “film-making activities”, in relation to a film, means the activities involved in development, pre-production, principal photography and post-production of the film.

(2)If all or any of the images in a film are generated by computer, references in this Part to principal photography are to be read as references to, or as including, the generation of those images.

(3)The Treasury may by regulations—

(a)amend subsections (1) and (2),

(b)provide that specified activities are or are not to be regarded as film-making activities or as film-making activities of a particular description, and

(c)provide that, in relation to a specified description of film, references to film-making activities of a particular description are to be read as references to such activities as may be specified.