Section 1179DB Qualifying filmsF1
United Kingdom
A film is a qualifying film if it meets—
(a)
the theatrical release condition (see section 1179DC),
(b)
the British certification condition (see section 1179DJ), and
(c)
the UK expenditure condition (see section 1179DO).
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)