Corporation Tax Act 2009

[F11216AI“Qualifying co-production” and “co-producer”U.K.
This section has no associated Explanatory Notes

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).]

Textual Amendments

F1Pt. 15A inserted (17.7.2013 for specified purposes, 19.7.2013 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)