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Textual Amendments
F1Pt. 15A inserted (17.7.2003 for specified purposes, 19.7.2003 in so far as not already in force, and with effect in accordance with Sch. 16 para. 3 of the amending Act) by Finance Act 2013 (c. 29), Sch. 16 paras. 1, 2; S.I. 2013/1817, art. 2(1)
(1)For the purposes of this Part “television production company” is to be read in accordance with this section.
(2)There cannot be more than one television production company in relation to a relevant programme.
(3)A company is the television production company in relation to a relevant programme if the company (otherwise than in partnership)—
(a)is responsible—
(i)for pre-production, principal photography and post- production of the programme, and
(ii)for delivery of the programme,
(b)is actively engaged in production planning and decision-making during pre-production, principal photography and post-production, and
(c)directly negotiates, contracts and pays for rights, goods and services in relation to the programme.
(4)A company is the television production company in relation to a relevant programme that is a qualifying co-production if the company (otherwise than in partnership)—
(a)is a co-producer, and
(b)makes an effective creative, technical and artistic contribution to the programme.
(5)If there is more than one company meeting the description in subsection (3) or (4), the company that is most directly engaged in the activities referred to in that subsection is the television production company in relation to the relevant programme.
(6)If there is no company meeting the description in subsection (3) or (4), there is no television production company in relation to the relevant programme.
(7)A company may elect to be regarded as a company which does not meet the description in subsection (3) or (4).
(8)The election—
(a)must be made by the company by being included in its company tax return for an accounting period (and may be included in the return originally made or by amendment), and
(b)may be withdrawn by the company only by amending its company tax return for that accounting period.
(9)The election has effect in relation to relevant programmes which commence principal photography in that or any subsequent accounting period.
(1)In this Part “television production activities”, in relation to a relevant programme, means the activities involved in development, pre-production, principal photography and post-production of the programme.
(2)If all or any of the images in a relevant programme are generated by computer, references in this Part to principal photography are to be read as references to, or as including, the generation of those images.
(3)The Treasury may by regulations—
(a)amend subsections (1) and (2),
(b)provide that specified activities are or are not to be regarded as television production activities or as television production activities of a particular description, and
(c)provide that, in relation to a specified description of relevant programme, references to television production activities of a particular description are to be read as references to such activities as may be specified.
“Specified” means specified in the regulations.
(1)This section applies for the purposes of this Part.
(2)“Production expenditure”, in relation to a relevant programme, means expenditure on television production activities in connection with the programme.
(3)“Core expenditure”, in relation to a relevant programme, means production expenditure on pre-production, principal photography and post-production of the programme.
(1)In this Part “UK expenditure”, in relation to a relevant programme, means expenditure on goods or services that are used or consumed in the United Kingdom.
(2)Any apportionment of expenditure as between UK expenditure and non-UK expenditure for the purposes of this Part is to be made on a just and reasonable basis.
(3)The Treasury may by regulations amend subsection (1).
In this Part—
(a)“qualifying co-production” means a relevant programme that is eligible to be certified as a British programme under section 1216CB as a result of an agreement between Her Majesty's Government in the United Kingdom and any other government, international organisation or authority, and
(b)“co-producer” means a person who is a co-producer for the purposes of the agreement mentioned in paragraph (a).
In this Part “company tax return” has the same meaning as in Schedule 18 to FA 1998 (see paragraph 3(1)).]
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