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Contents

Legislation
Corporation Tax Act 2009

Crossheading Introduction

  • Section 1217F Overview
  • Section 1217FA “Theatrical production”
  • Section 1217FB Productions not regarded as theatrical
  • Section 1217FC “Production company”
  1. Introduction
  2. “Production company”

Section 1217FC | “Production company”

From legislation.gov.uk

(1)A company is the production company in relation to a theatrical production if the company (acting otherwise than in partnership)—

(a)is responsible for producing, running and closing the theatrical production,

(b)is actively engaged in decision-making during the production, running and closing phases,

(c)makes an effective creative, technical and artistic contribution to the production, and

(d)directly negotiates for, contracts for and pays for rights, goods and services in relation to the production.

(2)No more than one company can be the production company in relation to a theatrical production.

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

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

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