PDV Offset Rules 2008
5Interpretation for Part 2
Start here
Get a plain-English read of 5
Turn the raw legal text into a practical explanation grounded in PDV Offset Rules 2008.
5 Interpretation for Part 2
(1) In this Part:
applicant means a company that has applied for a provisional certificate for the PDV offset in accordance with this Part.
(2) For this Part, if a company (the incoming company) takes over the post, digital and visual effects production for a film from another company (the outgoing company): (a) any of the activities that constitute post, digital and visual effects production for the film and that were carried out by the outgoing company are taken to have been carried out by the incoming company in relation to the film; and (b) any arrangements made, by the outgoing company, for the purposes of post, digital and visual effects production for the film are taken to have been made by the incoming company in relation to the film.