# Corporation Tax Act 2009, Section 1179DB: Qualifying films

Extent: E+W+S+N.I.

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).

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/1179DB (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-1179DB
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.