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Contents

Legislation
Corporation Tax Act 2009

Crossheading Interpretation

  • Section 1217PA “Orchestral concert”
  • Section 1217PB Production company
  1. Interpretation
  2. Production company

Section 1217PB | Production company

From legislation.gov.uk

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

(a)is responsible for putting on the concert from the start of the production process to the finish, including employing or engaging the performers,

(b)is actively engaged in decision-making in relation to the concert,

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

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

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

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

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

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