# Corporation Tax Act 2009, Section 1179DC: Theatrical release condition

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

(1) A film meets the theatrical release condition if—
(a) the film is intended for exhibition to the paying public at the commercial cinema, and
(b) a significant proportion of the earnings from the film is intended to be obtained by such exhibition.
(2) If the film does not meet that condition in an accounting period after the opt-in period, it cannot meet it in any subsequent accounting period (subject to section 1179E).

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