Section 1216AE — Corporation Tax Act 2009: Television production company

Television production company 1216AE 1 For the purposes of this Part “ television production company ” is to be read in accordance with this section.

2 There cannot be more than one television production company in relation to a relevant programme.

3 A company is the television production company in relation to a relevant programme if the company (otherwise than in partnership)—

a is responsible—

i for pre-production, principal photography and post- production of the programme, and ii for delivery of the programme, b is actively engaged in production planning and decision-making during pre-production, principal photography and post-production, and c directly negotiates, contracts and pays for rights, goods and services in relation to the programme.

4 A company is the television production company in relation to a relevant programme that is a qualifying co-production if the company (otherwise than in partnership)—

a is a co-producer, and b makes an effective creative, technical and artistic contribution to the programme.

5 If there is more than one company meeting the description in subsection (3) or (4), the company that is most directly engaged in the activities referred to in that subsection is the television production company in relation to the relevant programme.

6 If there is no company meeting the description in subsection (3) or (4), there is no television production company in relation to the relevant programme.

7 A company may elect to be regarded as a company which does not meet the description in subsection (3) or (4).

8 The election—

a must be made by the company by being included in its company tax return for an accounting period (and may be included in the return originally made or by amendment),

and b may be withdrawn by the company only by amending its company tax return for that accounting period.

9 The election has effect in relation to relevant programmes which commence principal photography in that or any subsequent accounting period.