Overview and general definitions: meaning of co-producer and qualifying co-production
S1216AI Corporation Tax Act 2009
For the purposes of Television Tax Relief (TTR) for an animation trade, a co-producer means a person who is a co-producer under a qualifying co-production agreement.
A qualifying co-production is an animation that is treated as a British programme in the United Kingdom under an agreement between the UK Government and any other government, international organisation or authority.
For further details of the rules regarding co-production, see APC70000.