Section 1179DA — Corporation Tax Act 2009: Meaning of “film”

Meaning of “film” 1179DA 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.