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Legislation
Corporation Tax Act 2009

Crossheading Qualifying television programmes

  • Section 1179DD Meaning of “television programme”
  • Section 1179DE Qualifying television programmes
  • Section 1179DF Categories of qualifying programme
  • Section 1179DG Excluded programmes
  • Section 1179DH Broadcast condition
  • Section 1179DI Slot length and hourly cost conditions
  1. Qualifying television programmes
  2. Meaning of “television programme”

Section 1179DD | Meaning of “television programme”

From legislation.gov.uk

(1)“Television programme” means any programme (with or without sounds) which—

(a)is produced to be seen on television or on the internet, and

(b)consists of moving or still images or of legible text or of a combination of those things.

(2)Two or more television programmes that are commissioned together under the same agreement are to be treated as a single television programme.

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