[F1 Part 14A U.K. Films, television programmes and video games

Textual Amendments

F1 Pt. 14A inserted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 2 para. 1 (with Sch. 2 paras. 16(1), 17-25)

Chapter 4 U.K. Films and television programmes

Miscellaneous U.K.

1179EB When film or programme is completed U.K.

(1) 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.

(2) A television programme is “completed” when it is first in a form in which it can reasonably be regarded as ready for broadcast to the general public.]