Corporation Tax Act 2009 section 1179EB

When film or programme is completed

Section 1179EB defines what "completed" means for films and television programmes under the audio-visual expenditure credit regime.

• A film is completed when it is first ready for copies to be made and distributed for public presentation.
• A television programme is completed when it is first ready for broadcast to the general public.
• The completion point is based on a reasonableness test — the film or programme must be in a form that can reasonably be regarded as ready.
• The completion date is significant because it can affect the timing of claims and the calculation of expenditure credits.