(1) The following provisions have effect with respect to the duration of copyright in a sound recording.
(2) Copyright expires-
(a) at the end of the period of 50 years from the end of the calendar year in which it is made; or
(b) if during that period it is released, 50 years from the end of the calendar year in which it is released,
subject as follows.
(3) For the purposes of subsection (2) a sound recording is "released" when it is first published, played in public, broadcast or included in a cable programme service; but in determining whether a sound recording has been released no account is to be taken of any unauthorized act.