Corporation Tax Act 2009 section 1196

Intended theatrical release

Section 1196 sets out the condition regarding intended theatrical release that a film must meet in order to qualify for film tax relief.

• A film must be intended for theatrical release to the paying public to qualify for film tax relief.
• "Theatrical release" means exhibition at the commercial cinema, where the public pay for admission.
• The intention for theatrical release is assessed at the time the film activities begin or, if later, when the company joins the production.
• This condition ensures that relief is targeted at films genuinely made for cinema distribution rather than other purposes.