Corporation Tax Act 2009 section 1217G

How a company qualifies for relief

Section 1217G sets out the conditions a company must satisfy in order to qualify for tax relief in relation to a theatrical production.

• The company must be the production company for the theatrical production in question.
• The company must meet the commercial purpose condition, demonstrating that the production is intended for commercial exploitation.
• The company must meet the UK expenditure condition, ensuring a minimum level of expenditure is incurred in the UK.
• Relief may be denied where tax avoidance arrangements are in place.