Corporation Tax Act 2009 section 1182

"Film production company"

Section 1182 defines which company qualifies as the "film production company" for the purposes of the film tax relief rules, and sets out how that status is determined when more than one company is involved in making a film.

• Only one company can be the film production company for any given film — it must be the company actively involved in producing, planning, and making deals for the film
• Where more than one company could qualify, the company most directly engaged in production activities is treated as the film production company
• In a qualifying co-production, the co-producer making creative, technical, and artistic contributions is also regarded as the production company
• A company may elect not to be treated as a film production company, which takes effect for films beginning principal photography in the accounting period of the election or any later period