# Corporation Tax Act 2009, Section 1186: “Qualifying co-production” and “co-producer”


In this Part—
(a) “qualifying co-production” means a film that falls to be treated as a national film in the United Kingdom as a result of an agreement between Her Majesty's Government in the United Kingdom and any other government, international organisation or authority, and
(b) “co-producer” means a person who is a co-producer for the purposes of the agreement mentioned in paragraph (a).

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/1186 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-1186
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.