TPC10120 - Overview and general definitions: meaning of ‘co-producer’ and ‘qualifying co-production’

S1216AI Corporation Tax Act 2009

For the purposes of Television Tax Relief (TTR) for a television production trade, a co-producer means a person who is a co-producer under a qualifying co-production agreement.

A qualifying co-production is a programme that is eligible to be treated as a British programme in the United Kingdom under an agreement between the UK Government and any other government, international organisation or authority.

For further details of the rules regarding co-production, see TPC70000.