Corporation Tax Act 2009 section 1217PB

Production company

Section 1217PB defines what it means to be a "production company" in relation to a qualifying orchestral concert, and establishes the criteria a company must satisfy to claim that role.

• A company qualifies as the production company if it is responsible for the entire production process — from start to finish — including hiring performers, making key decisions, contributing creatively, technically and artistically, and directly negotiating and paying for rights, goods and services.
• The company must not be acting in partnership; partnerships and co-productions are not eligible for orchestra tax relief.
• Only one company can be the production company for any given concert — if more than one company meets the criteria, the one most directly engaged in the relevant activities takes the role.
• If no company satisfies all of the conditions, there is simply no production company for that concert, and the relief cannot be claimed.