Commentary

D7.1232 Definition of television production company

Corporate tax
Corporate tax | Commentary

D7.1232 Definition of television production company

Corporate tax | Commentary

D7.1232 Definition of television production company

The definition of a television production company1 has been tightly drawn to ensure that only the actual producers of a programme fall within its ambit, although provisions have been introduced to allow companies to elect not to be treated as a television production company2 (see below).

In respect of a television programme, a television production company is a company that is responsible for the pre-production, principal photography, and post-production. It must also be engaged actively in production planning and decision-making during those stages, as well as having responsibility for delivery of the completed programme, negotiations,

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