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33(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.
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