FPC10120 - Film Production Companies: Overview and general definitions: Meaning of ‘co-producer’ and ‘qualifying co-production’

FA06/s36

For the purposes of the tax regime for film production introduced by FA06, co-producer is a person who is a co-producer under a qualifying co-production agreement.

A qualifying co-production is a film that is treated as a national film in the United Kingdom under an agreement between the UK Government and any other government, international organisation or authority.

For further detail of the rules regarding co-productions see FPC70000.