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Income Tax (Trading and Other Income) Act 2005
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131Meaning of “film” and related expressions
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(1)In this Chapter “film” includes any record, however made, of a sequence of visual images which is capable of being used as a means of showing that sequence as a moving picture.
(2)For the purposes of this Chapter each part of a series of films is treated as a separate film.
(3)But if the Secretary of State has given a direction under paragraph 1(4) of Schedule 1 to the Films Act 1985 (c. 21) that parts of a series of films are to be treated as a single film for the purposes of that Schedule, they are also treated as a single film for the purposes of this Chapter.
(4)In this Chapter references to a film include the film soundtrack (if any).
(5)For the purposes of this Chapter 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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