Corporation Tax Act 2009 section 1217FB

Production not regarded as theatrical

Section 1217FB sets out the circumstances in which a dramatic production or ballet will not qualify as a theatrical production for the purposes of the theatrical production tax relief.

• A production is excluded if it is made for training purposes, for advertising or promoting goods or services, or if it includes competitions, contests, or wild animals
• Productions of a sexual nature are excluded — meaning those where content is included solely or principally to sexually stimulate the audience
• A production is excluded where the main object of the company's activities in relation to it is to make a recording for commercial cinema exhibition or for broadcast (by television, radio, internet or any other means)
• A wild animal is defined as an animal of a kind not commonly domesticated in the British Islands, and it is considered "used" in a performance if it performs or is shown during the performance