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Corporation Tax Act 2009
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Corporation Tax Act 2009, Section 1181 is up to date with all changes known to be in force on or before 09 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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- Blanket amendment words substituted by S.I. 2011/1043 art. 3 4
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- s. 322(2A)(zb) inserted by 2016 c. 24 s. 73(5)
- s. 1058B(5)(ea) inserted by 2023 c. 20 Sch. para. 57
- s. 1094(2A)-(2C) inserted by 2012 c. 14 Sch. 3 para. 13(3)
- s. 1106(4A)-(4C) inserted by 2012 c. 14 Sch. 3 para. 14(3)
1181“Film” etcU.K.
This section has no associated Explanatory Notes
(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.
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