http://www.legislation.gov.uk/ukpga/2009/4/section/1179DACorporation Tax Act 2009An Act to restate, with minor changes, certain enactments relating to corporation tax; and for connected purposes.texttext/xmlenStatute Law Database2026-04-18Expert Participation2026-04-01 Corporation Tax Act 2009s. 1094(2A)-(2C)Finance Act 2012Sch. 3 para. 13(3)Corporation Tax Act 2009s. 1106(4A)-(4C)Finance Act 2012Sch. 3 para. 14(3)Corporation Tax Act 2009s. 322(2A)(zb)Finance Act 2016s. 73(5)Corporation Tax Act 2009s. 1058B(5)(ea)Neonatal Care (Leave and Pay) Act 2023Sch. para. 57s. 3(3)reg. 2 Part 14AChapter 41179DA1“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.2Each part of a series of films is treated as a separate film, unless—athe films form a series with not more than 26 parts,bthe combined playing time is not more than 26 hours, andcthe 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.3References to a film include the film soundtrack.Pt. 14A inserted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 2 para. 1 (with Sch. 2 paras. 16(1), 17-25)