Corporation Tax Act 2009 section 1179DC

Theatrical release condition

Section 1179DC sets out the conditions a film must meet regarding theatrical release in order to qualify for film tax relief.

• A film must be intended for exhibition to the paying public at commercial cinemas.
• A significant proportion of the film's earnings must be expected to come from cinema exhibition.
• Both conditions — cinema exhibition intent and significant cinema earnings — must be satisfied together.
• If the film fails the theatrical release condition in any accounting period after the opt-in period, it cannot regain qualifying status in later periods (unless it transitions to being treated as a television programme under section 1179E).