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Legislation
Corporation Tax Act 2009

Crossheading Interpretation

  • Section 1181 “Film” etc
  • Section 1182 “Film production company”
  • Section 1183 “Film-making activities” etc
  • Section 1184 “Production expenditure”, “core expenditure” ...
  • Section 1185 “UK expenditure” etc
  • Section 1186 “Qualifying co-production” and “co-producer”
  • Section 1187 “Company tax return”
  1. Interpretation
  2. “Qualifying co-production” and “co-producer”

Section 1186 | “Qualifying co-production” and “co-producer”

From legislation.gov.uk

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).

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