Section 1179EA Meaning of “production activities”, “principal photography” and “animation”F1
United Kingdom
“Production activities”, in relation to a film or television programme, means the activities involved in development, pre-production, principal photography and post-production of the film or programme.
“Principal photography”, in relation to a film or television programme, includes the generation of images by a computer for inclusion in the film or programme.
A film or television programme is an “animation” if (and only if)—
the imagery of the completed film or programme includes animation, and
the core expenditure on the completed animation constitutes at least 51% of the total core expenditure on the completed film or programme.
Annotations
Textual amendments
- F1
Pt. 14A inserted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 2 para. 1 (with Sch. 2 paras. 16(1), 17-25)