Section 1181 — Corporation Tax Act 2009: “Film” etc

“Film” etc 1181 1 This section applies for the purposes of this Part. 2 “ 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.

3 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.

4 References to a film include the film soundtrack.

5 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.