Section 1183: “Film-making activities” etc
3011.This section gives the meaning of “film-making activities” for this Part and gives the Treasury power to make regulations that alter the meaning. It is based on section 33 of FA 2006.
3012.The activities mentioned in subsection (1) are not further defined. Those activities are however well understood in the film industry.
3013.Subsection (2) ensures that principal photography has an appropriate meaning in cases where images for a film are generated by computer.