Section 1183 — Corporation Tax Act 2009: “Film-making activities” etc

“Film-making activities” etc 1183 1 In this Part “ film-making activities ”, in relation to a film, means the activities involved in development, pre-production, principal photography and post-production of the film.

2 If all or any of the images in a film are generated by computer, references in this Part to principal photography are to be read as references to, or as including, the generation of those images.

3 The Treasury may by regulations—

a amend subsections (1) and (2),

b provide that specified activities are or are not to be regarded as film-making activities or as film-making activities of a particular description, and c provide that, in relation to a specified description of film, references to film-making activities of a particular description are to be read as references to such activities as may be specified. “ Specified ” means specified in the regulations.