FPC10120 - Overview and general definitions: meaning of 바카라 사이트˜co-producer바카라 사이트™ and 바카라 사이트˜qualifying co-production바카라 사이트™
CTA09/S1186
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 바카라 사이트 and any other government, international organisation or authority.
For further detail of the rules regarding co-productions see FPC70000.