Section 1218ZAD — Corporation Tax Act 2009: Secondary production company

Secondary production company 1218ZAD 1 If an exhibition is held at two or more venues, there may be one or more secondary production companies for the exhibition.

2 In this Part a company is the secondary production company for an exhibition at a venue if the company meets conditions C and D.

3 Condition C is that the company (acting otherwise than in partnership) is responsible for the production of the exhibition at the venue.

4 Condition D is that the company is not the primary production company.

5 If more than one company meets conditions C and D in relation to the production of the exhibition at the venue, the company that is most directly responsible for the production of the exhibition at the venue is the secondary production company for the exhibition at the venue.

6 If no company meets conditions C and D in relation to the production of the exhibition at the venue, there is no secondary production company for the exhibition at the venue.