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)References in this Chapter to income from the film are to any receipts by the company in connection with the making or exploitation of the film.
(2)This includes—
(a)receipts from the sale of the film or rights in it,
(b)royalties or other payments for use of the film or aspects of it (for example, characters or music),
(c)payments for rights to produce games or other merchandise, and
(d)receipts by the company by way of a profit share agreement.
(3)Receipts that (apart from this subsection) would be regarded as of a capital nature are treated as being of a revenue nature.