Valid from 01/01/2007
Modifications etc. (not altering text)
C1Pt. 3 Ch. 3 applied (with modifications) (29.3.2007) by The Corporation Tax (Taxation of Films) (Transitional Provisions) Regulations 2007 (S.I. 2007/1050), reg. 3-12 (with effect reg. 1(2)) (as amended by Corporation Tax Act 2009 (c. 4), Sch. 2 para. 131)
(1)In this Chapter “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.
(2)For the purposes of this Chapter 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.
(3)References in this Chapter to a film include the film soundtrack.
(4)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.