Section 1179DQ — Corporation Tax Act 2009: Qualifying co-productions and co-producers

Qualifying co-productions and co-producers 1179DQ 1 A film is a “qualifying co-production” if it falls to be treated as a national film in the United Kingdom under an international agreement.

2 A television programme is a “qualifying co-production” if it is eligible to be certified under section 1179DM under an international agreement.

3 A company is a “co-producer” of a qualifying co-production if it is regarded as such under the international agreement by virtue of which the film or television programme in question is a qualifying co-production.

4 In this section, “ international agreement ” means an agreement between His Majesty’s Government in the United Kingdom and any other government, international organisation or authority.