# Finance Act 2006, 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.”.

---
Source: https://www.legislation.gov.uk/ukpga/2006/25/schedule/5/paragraph/17 (the official version)
Page: https://openlegislation.uk/finance-act-2006/schedule-5/paragraph-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.