Corporation Tax Act 2009 section 1181

"Film" etc.

Section 1181 defines what counts as a "film" for the purposes of the film tax relief provisions, and explains when a film is considered complete.

  • A "film" means any visual recording capable of being shown as a moving picture
  • The definition of a film includes its soundtrack
  • A series of films may be treated as a single film in certain circumstances
  • A film is regarded as complete once it is in a form suitable for distribution to the public

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.

Become a member