Corporation Tax Act 2009 section 1216AI

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

Section 1216AI defines what counts as a "qualifying co-production" and a "co-producer" for the purposes of determining whether a company qualifies as a television production company.

• A qualifying co-production is a television programme that can be certified as a British programme under an international co-production agreement.
• The certification as British is made under section 1216CB of the Corporation Tax Act 2009.
• The international agreement must be between the UK government and the government or authority of another country or territory.
• A co-producer is any person who is a party to, or otherwise covered by, the relevant international co-production agreement.