Part 15

Film production
Chapter 1

Introduction

Interpretation

“Film-making activities” etc
1183
1
In this Part “film-making activities”, in relation to a film, means the activities involved in development, pre-production, principal photography and post-production of the film.
2
If all or any of the images in a film are generated by computer, references in this Part to principal photography are to be read as references to, or as including, the generation of those images.
3
The Treasury may by regulations—
a
amend subsections (1) and (2),
b
provide that specified activities are or are not to be regarded as film-making activities or as film-making activities of a particular description, and
c
provide that, in relation to a specified description of film, references to film-making activities of a particular description are to be read as references to such activities as may be specified.
“Specified” means specified in the regulations.
Pt. 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))