Statute
Section 1179DB — Corporation Tax Act 2009: Qualifying films
Text of the provision Official document
Qualifying films 1179DB A film is a qualifying film if it meets—
a the theatrical release condition (see section 1179DC ),
b the British certification condition (see section 1179DJ ),
and c the UK expenditure condition (see section 1179DO ).
Official source: legislation.gov.uk
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