For example, a two-dimensional backdrop is more akin to scenery or props that would be used or consumed at the location of principal photography. However, as artwork forms the basis of animation, care needs to be taken to identify the nature of the services provided. ![]() Under Film Tax Relief (FTR), CGI has routinely been treated as the creation of new images, akin to the creation of new images of actors during principal photography (FPC50090). ![]() The same argument holds where CGI services are used. If the TPC subcontracts these, they will need to establish from their suppliers the extent to which these services are used or consumed outside the UK. There needs to be an awareness of what activities constitute post-production and where these might take place. However, in terms of process, this clearly follows principal photography. Whilst this can only be completed at the end of the production of a sequence, individual episodes and sequences can be done whilst other activities are progressing. For example, a sound engineer will tidy up the soundtrack, adding sound effects and mixing it to the animation. Some post-production services will naturally remain at the end. This is because animation may be drawn out over longer periods and also because some traditional post-production activities, such as sound effects and CGI effects, are integral to completing principal photography. This is not necessarily the case but it cannot be assumed that because an animation was predominantly produced in one location, all post-production expenditure also occurred there.Īnimations will typically have a higher level of post-production work performed on the master recording prior to completion of principal photography. The services related to post-production may take place at a different location from that where the principal photography took place. Post-production is the stage of television production where the output of previous stages of development, pre-production and principal photography is assembled. The amount of Television Tax Relief (TTR) to which a Television Production Company (TPC) is entitled in respect of an animation trade is determined by the amount of core expenditure which is used or consumed in the UK. S1216AH, S1216CG Corporation Tax Act 2009
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