Modifications etc. (not altering text)
C1Pt. 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))
(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.