Corporation Tax Act 2009 section 1186

"Qualifying co-production" and "co-producer"

Section 1186 defines two key terms used in the film tax relief rules: "qualifying co-production" and "co-producer".

• A qualifying co-production is a film made in the UK that counts as a national film under an international agreement
• The agreement must be between the UK government and another country's government, organisation, or authority
• A co-producer is a person or entity named as a co-producer under such an agreement
• These definitions are relevant for determining eligibility for corporation tax relief on film production expenditure