Version Superseded: 19/07/2006
Point in time view as at 07/04/2005.
There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Cross Heading: Supplementary.
(1)This section determines for the purposes of this Chapter whether films are genuinely intended for theatrical release.
(2)The relevant intention is the intention at the time the film is completed of the person then entitled to determine how the film is to be exploited.
(3)“Theatrical release” means exhibition to the paying public at the commercial cinema.
(4)A film is not regarded as genuinely intended for theatrical release unless it is intended that a significant proportion of the earnings from the film should be obtained by exhibition to the paying public at the commercial cinema.
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