1182 “Film production company”
Corporation Tax Act 2009 (2009 c 4) | Legislation

1182  “Film production company”

(1) For the purposes of this Part “film production company” is to be read in accordance with this section.

(2) There cannot be more than one film production company in relation to a film.

(3) A company that (otherwise than in partnership)—

(a) is responsible—

(i) for pre-production, principal photography and post- production of the film, and

(ii) for

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