{
  "url": "https://openlegislation.uk/finance-act-2006/schedule-5/paragraph-17",
  "json_url": "https://openlegislation.uk/finance-act-2006/schedule-5/paragraph-17.json",
  "legislation": "ukpga/2006/25",
  "legislation_title": "Finance Act 2006",
  "legislation_url": "https://openlegislation.uk/finance-act-2006",
  "path": "schedule/5/paragraph/17",
  "kind": "paragraph",
  "number": "17",
  "heading": null,
  "text": "For paragraph 1 of that Schedule substitute—\n“Preliminary\n1 (1) In this Schedule—\n“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;\n“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).\n(2) For the purposes of this Schedule each part of a series of films is treated as a separate film, unless—\n(a) the films form a series with not more than 26 parts,\n(b) the combined playing time is not more than 26 hours, and\n(c) the series constitutes a self-contained work or is a series of documentaries with a common theme,\nin which case the films are treated as a single film.\n(3) References in this Schedule to a film include the film soundtrack.\n(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.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2006/25/schedule/5/paragraph/17",
    "retrieved_at": "2026-10-29T09:14:22.939634+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}