Section 1179DA Meaning of “film”F1
United Kingdom
(1)
“Film” includes any record, however made, of a sequence of visual images that is capable of being used as a means of showing that sequence as a moving picture.
(2)
Each part of a series of films is treated as a separate film, unless—
(a)
the films form a series with not more than 26 parts,
(b)
the combined playing time is not more than 26 hours, and
(c)
the series constitutes a self-contained work or is a series of documentaries with a common theme,
in which case the films are treated as a single film.
(3)
References to a film include the film soundtrack.
Annotations
Textual amendments
- F1
Pt. 14A inserted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 2 para. 1 (with Sch. 2 paras. 16(1), 17-25)