# Corporation Tax Act 2009, Section 1179DW: When the separate trade begins

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

For the purposes of section 1179B, the production company for a film or television programme is treated as beginning the separate production trade in respect of the film or programme—
(a) when pre-production of the film or programme begins,
(b) if earlier, when any income from the film or programme is received by the company.

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