# Corporation Tax Act 2009, Section 1179DQ: Qualifying co-productions and co-producers

Extent: E+W+S+N.I.

(1) A film is a “qualifying co-production” if it falls to be treated as a national film in the United Kingdom under an international agreement.
(2) A television programme is a “qualifying co-production” if it is eligible to be certified under section 1179DM under an international agreement.
(3) A company is a “co-producer” of a qualifying co-production if it is regarded as such under the international agreement by virtue of which the film or television programme in question is a qualifying co-production.
(4) In this section, “international agreement” means an agreement between His Majesty’s Government in the United Kingdom and any other government, international organisation or authority.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/1179DQ (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-1179DQ
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.