Corporation Tax Act 2009 section 1179DQ

Qualifying co-productions and co-producers

Section 1179DQ defines what counts as a qualifying co-production for films and television programmes, and who qualifies as a co-producer, in the context of international agreements between the UK and other governments or organisations.

• A film is a qualifying co-production if it is treated as a national film in the UK under an international agreement between the UK government and another government, international organisation or authority.
• A television programme is a qualifying co-production if it is eligible to be certified as a qualifying programme under an international agreement.
• A company is a co-producer of a qualifying co-production if it is regarded as such under the relevant international agreement that gives the film or programme its qualifying co-production status.
• An international agreement means any agreement between the UK government and any other government, international organisation or authority.