Section 1179EA — Corporation Tax Act 2009: Meaning of “production activities”, “principal photography” and “animation”

Meaning of “production activities”, “principal photography” and “animation” 1179EA 1 “ Production activities ”, in relation to a film or television programme, means the activities involved in development, pre-production, principal photography and post-production of the film or programme. 2 “ Principal photography ”, in relation to a film or television programme, includes the generation of images by a computer for inclusion in the film or programme.

3 A film or television programme is an “animation” if (and only if)—

a the imagery of the completed film or programme includes animation, and b the core expenditure on the completed animation constitutes at least 51% of the total core expenditure on the completed film or programme.