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Contents

Official guidance
Film Production Company Manual

FPC10000 · Overview and general definitions

  • FPC10010 · Introduction
  • FPC10020 · Creative Industries Unit
  • FPC10100 · Meaning of 'film'
  • FPC10110 · Meaning of 'film production company'
  • FPC10120 · Meaning of ‘co-producer’ and ‘qualifying co-production’
  • FPC10130 · Meaning of ‘film-making activities’, ‘production expenditure’ and ‘core expenditure’
  • FPC10140 · Meaning of ‘UK expenditure’
  • FPC10150 · When a film is ‘completed’
  • FPC10160 · Meaning of ‘limited-budget film’
  • FPC10210 · Overview and definitions: subsidy control
  • FPC10500 · Legislation
  • FPC10600 · FPCs: feedback on this manual
  • FPC10200 · State aid
  1. Overview and general definitions: contents
  2. Overview and general definitions: State aid

FPC10200 | Overview and general definitions: State aid

From HM Revenue & Customs · Film Production Company Manual

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