Corporation Tax Act 2009

[F1 1217FB Productions not regarded as theatrical U.K.

(1) A dramatic production or ballet is not regarded as a theatrical production if—

[F2 (za) it is produced for training purposes,]

(a) the main purpose, or one of the main purposes, for which it is made is to advertise or promote any goods or services,

(b) the performances are to consist of or include a competition or contest,

(c) a wild animal is to be used in any performance,

(d) the production is of a sexual nature (see subsection (3)), or

(e) the making of a relevant recording is the main object, or one of the main objects, of the company's activities in relation to the production.

(2) For the purposes of subsection (1)(c) an animal is used in a performance if the animal performs, or is shown, in the course of the performance.

(3) A production is of a sexual nature for the purposes of subsection (1)(d) if the performances are to include any content the nature of which is such that, ignoring financial gain, it would be reasonable to assume the content to be included solely or principally for the purpose of sexually stimulating any member of the audience (whether by verbal or other means).

(4) “Relevant recording” means a recording of a performance—

(a) as a film (or part of a film) for exhibition to the paying general public at the commercial cinema, or

(b) for broadcast to the general public.

(5) In this section—

• “broadcast” means broadcast by any means (including television, radio or the internet);

• “film” has the same meaning as in Part 15 (see section 1181);

• “wild animal” means an animal of a kind which is not commonly domesticated in the British Islands (and in this definition “animal” has the meaning given by section 1(1) of the Animal Welfare Act 2006).]

Textual Amendments

F1 Pt. 15C inserted (17.7.2014 for specified purposes and with effect in accordance with Sch. 4 para. 16 of the amending Act, 22.8.2014 in so far as not already in force) by Finance Act 2014 (c. 26), Sch. 4 paras. 1, 16; S.I. 2014/2228, art. 2

F2 S. 1217FB(1)(za) inserted (1.4.2022 in relation to a theatrical production only where the production phase begins on or after that date) by Finance Act 2022 (c. 3), s. 18(3)(6)