Statute
Section 1179EB — Corporation Tax Act 2009: When film or programme is completed
Text of the provision Official document
When film or programme is completed 1179EB 1 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.
2 A television programme is “completed” when it is first in a form in which it can reasonably be regarded as ready for broadcast to the general public.
Official source: legislation.gov.uk
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