Corporation Tax Act 2009 section 1179DB

Qualifying films

Section 1179DB sets out the three conditions that a film must satisfy in order to be treated as a qualifying film for the purposes of the audio-visual expenditure credit regime.

• A film must meet all three specified conditions to be a qualifying film.
• The film must satisfy the theatrical release condition, meaning it is intended for exhibition to the general public at the commercial cinema.
• The film must satisfy the British certification condition, which requires certification by the British Film Institute as a British film.
• The film must satisfy the UK expenditure condition, meaning a sufficient proportion of the core expenditure on the film relates to activities carried out in the United Kingdom.