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Legislation
Corporation Tax Act 2009

Crossheading Other interpretation

  • Section 1216AE Television production company
  • Section 1216AF “Television production activities” etc
  • Section 1216AG “Production expenditure” and “core expenditure”
  • Section 1216AH “UK expenditure” etc
  • Section 1216AI “Qualifying co-production” and “co-producer”
  • Section 1216AJ “Company tax return”
  1. Other interpretation
  2. “Qualifying co-production” and “co-producer”

Section 1216AI | “Qualifying co-production” and “co-producer”

From legislation.gov.uk

In this Part—

(a)“qualifying co-production” means a relevant programme that is eligible to be certified as a British programme under section 1216CB 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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