- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (26/03/2009)
- Gwreiddiol (Fel y'i Deddfwyd)
Corporation Tax Act 2009
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Changes over time for: Section 1196
Version Superseded: 24/02/2022
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Corporation Tax Act 2009, Section 1196 is up to date with all changes known to be in force on or before 19 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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1196Intended theatrical releaseU.K.
This
adran has no associated
Nodiadau Esboniadol
(1)The film must be intended for theatrical release.
(2)For this purpose—
(a)“theatrical release” means exhibition to the paying public at the commercial cinema, and
(b)a film is not regarded as intended for theatrical release unless it is intended that a significant proportion of the earnings from the film should be obtained by such exhibition.
(3)Whether this condition is met is determined for each accounting period of the company during which film-making activities are carried on in relation to the film, in accordance with the following rules.
(4)If at the end of an accounting period the film is intended for theatrical release, the condition is treated as having been met throughout that period (subject to subsection (5)(b)).
(5)If at the end of an accounting period the film is not intended for theatrical release, the condition—
(a)is treated as having been not met throughout that period, and
(b)cannot be met in any subsequent accounting period.
This does not affect any entitlement of the company to relief in an earlier accounting period for which the condition was met.
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