Section 1179DP — Corporation Tax Act 2009: Meaning of “production company”

Meaning of “production company” 1179DP 1 A company is the production company for a film or television programme that is not a qualifying co-production if—

a it is responsible for—

i pre-production, principal photography and post-production of the film or programme, and ii delivery of the film or programme in completed form, b it is actively engaged in production planning and decision-making during pre-production, principal photography and post-production, c it directly negotiates, contracts and pays for rights, goods and services in relation to the film or programme, and d it is more directly engaged in the matters described in paragraphs (a) to (c) , taken as a whole, than any other company that satisfies those paragraphs.

2 A company is the production company for a film or television programme that is a qualifying co-production if—

a the company is a co-producer of the co-production, b the company makes an effective creative, technical and artistic contribution to the film or programme, and c its creative, technical, and artistic contribution is greater than that of any other company that—

i is also a co-producer of the co-production, and ii is chargeable to corporation tax on income it receives from the film or programme (or would be if it received any).

3 Activities carried on in partnership are to be ignored in determining whether a company is the production company for a film or television programme.