Statute
Section 1179DC — Corporation Tax Act 2009: Theatrical release condition
Text of the provision Official document
Theatrical release condition 1179DC 1 A film meets the theatrical release condition if—
a the film is intended for exhibition to the paying public at the commercial cinema, and b a significant proportion of the earnings from the film is intended to be obtained by such exhibition.
2 If the film does not meet that condition in an accounting period after the opt-in period, it cannot meet it in any subsequent accounting period (subject to section 1179E ).
Official source: legislation.gov.uk
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