Corporation Tax Act 2009 section 1179DA

Meaning of "film"

Section 1179DA defines what counts as a "film" for the purposes of the audio-visual expenditure credit regime.

• A "film" is broadly defined to include any recorded sequence of visual images capable of being shown as a moving picture, regardless of how it was made.
• Each episode or part of a series is normally treated as a separate film for tax purposes.
• However, if a series has no more than 26 parts, a combined playing time of no more than 26 hours, and is either a self-contained work or a documentary series with a common theme, the entire series is treated as a single film.
• The definition of a film includes its soundtrack.