Section 1217PB Production companyF1

(1)

A company is the production company in relation to a concert if the company (acting otherwise than in partnership)—

(a)

is responsible for putting on the concert from the start of the production process to the finish, including employing or engaging the performers,

(b)

is actively engaged in decision-making in relation to the concert,

(c)

makes an effective creative, technical and artistic contribution to the concert, and

(d)

directly negotiates for, contracts for and pays for rights, goods and services in relation to the concert.

(2)

No more than one company can be the production company in relation to a concert.

(3)

If more than one company meets the conditions in subsection (1) in relation to a concert, the company that is most directly engaged in the activities mentioned in that subsection is the production company.

(4)

If no company meets the conditions in subsection (1), there is no production company in relation to the concert.

Annotations

Textual amendments

F1: Pt. 15D inserted (with effect in accordance with Sch. 8 para. 17(1)(a) of the amending Act) by Finance Act 2016 (c. 24), Sch. 8 para. 1

Notes on Part 15D

Modifications

C1: Pt. 15D modified (with application in accordance with s. 19(1)(4) of the amending Act) by Finance Act 2022 (c. 3), s. 19(1)(4)