Corporation Tax Act 2009 section 1183

"Film-making activities" etc.

Section 1183 defines what counts as "film-making activities" for corporation tax purposes and gives the Treasury power to amend that definition by regulations.

• Film-making activities cover the full production lifecycle: development, pre-production, principal photography, and post-production (editing)
• Where a film uses computer-generated images, the process of creating those images is treated as part of principal photography
• These activities are not exhaustively defined in legislation but are understood by reference to established film-industry practice
• The Treasury has regulation-making power to alter the definition, including specifying which activities do or do not count as film-making activities, and what falls under a particular type of film