# Corporation Tax Act 2009, Section 1181: “Film” etc


(1) This section applies for the purposes of this Part.
(2) “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.
(3) 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.
(4) References to a film include the film soundtrack.
(5) 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.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/1181 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-1181
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.