Paragraph 17

For paragraph 1 of that Schedule substitute—

“Preliminary

1

(1)

In this Schedule—

• “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;

• “film production company” has the same meaning as in Chapter 3 of Part 3 of the Finance Act 2006 (see section 32 of that Act).

(2)

For the purposes of this Schedule 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.

(3)

References in this Schedule to a film include the film soundtrack.

(4)

For the purposes of this Schedule 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.”.