# Corporation Tax Act 2009, Section 1179EB: When film or programme is completed

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

(1) A film is “completed” when it is first in a form in which it can reasonably be regarded as ready for copies of it to be made and distributed for presentation to the general public.
(2) A television programme is “completed” when it is first in a form in which it can reasonably be regarded as ready for broadcast to the general public.

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