Statute
Section 1186 — Corporation Tax Act 2009: “Qualifying co-production” and “co-producer”
Text of the provision Official document
“Qualifying co-production” and “co-producer” 1186 In this Part—
a “ qualifying co-production ” means a film that falls to be treated as a national film in the United Kingdom as a result of an agreement between Her Majesty's Government in the United Kingdom and any other government, international organisation or authority, and b “ co-producer ” means a person who is a co-producer for the purposes of the agreement mentioned in paragraph (a).
Official source: legislation.gov.uk
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