Film (CTA 2009, s. 1181)

A film is not solely defined by reference to productions intended for the cinema but includes productions made for TV, DVD or the internet. Before 1 April 2022 however, the enhanced tax reliefs in CTA 2009, Pt. 15 could only be claimed for films intended for theatrical release (below). After that date, relief can also be claimed in relation to certain TV programmes (¶715-423).

References to a film include reference to the film's soundtrack. A film is completed when it is first in a form in which it can be reasonably be regarded as ready for copies of it to be made and distributed for presentation to the general public.

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