Corporation Tax Act 2009 section 1218ZAD

Secondary production company

Section 1218ZAD sets out the rules for determining whether a company qualifies as a secondary production company in relation to a qualifying exhibition held at one or more venues.

• Where an exhibition is held at two or more venues, there may be one or more secondary production companies, each associated with a particular venue.
• A company qualifies as a secondary production company if it is responsible (otherwise than in partnership) for producing the exhibition at a venue and is not the primary production company.
• If more than one company meets these conditions at a particular venue, the company most directly responsible for the production at that venue is treated as the secondary production company.
• If no company meets both conditions in relation to the exhibition at a venue, there is simply no secondary production company for that venue.