C1Part 15Film production
Chapter 1Introduction
Interpretation
1181“Film” etc
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.
Pt. 15 applied (with modifications) by S.I. 2007/1050, regs. 3-12 (as amended (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 2 para. 131 (with Sch. 2 Pts. 1, 2))