Section 1217PB — Corporation Tax Act 2009: Production company

Production company 1217PB 1 A company is the production company in relation to a concert if the company (acting otherwise than in partnership)—

a is responsible for putting on the concert from the start of the production process to the finish, including employing or engaging the performers, b is actively engaged in decision-making in relation to the concert, c makes an effective creative, technical and artistic contribution to the concert, and d directly negotiates for, contracts for and pays for rights, goods and services in relation to the concert.

2 No more than one company can be the production company in relation to a concert.

3 If more than one company meets the conditions in subsection (1) in relation to a concert, the company that is most directly engaged in the activities mentioned in that subsection is the production company.

4 If no company meets the conditions in subsection (1), there is no production company in relation to the concert.