# Corporation Tax Act 2009, Section 152: Interpretation of sections 150 and 151


(1) For the purposes of sections 150 and 151—
(a) “sound recording” does not include a film soundtrack,
(b) “original master version” means the master tape or master audio disc of the recording,
(c) references to the original master version of a sound recording include any rights in the original master version that are held or acquired with it, and
(d) “relevant period” means—
(i) a period for which accounts of the trade are made up, or
(ii) if no accounts of the trade are made up for a period, an accounting period of the company.
(2) In subsection (1)(a) “film” is to be read in accordance with section 1181.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/152 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-152
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.