[1196A Intended release or broadcast]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[1196A  Intended release or broadcast]

[(1) The film must—

(a) be intended for theatrical release, or

(b) be a television programme intended for broadcast to the general public that meets conditions A to D in section 1216AB (meaning of “relevant programme”).

(2) For this purpose—

(a) “t𲹳ٰ

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