SCHEDULES
SCHEDULE 3Films: restrictions on relief for production and acquisition expenditure
Part 4Interpretation
Meaning of film “in production”
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1
For the purposes of this Schedule a film was “in production” on 2nd December 2004 if it—
a
had its first day of principal photography before that date, and
b
was completed on or after that date.
2
For this purpose 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.