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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. Qualifying television programmes

Section 1179DE | Qualifying television programmes

From legislation.gov.uk

A television programme is a qualifying television programme if—

(a)it is of an eligible category (see section 1179DF),

(b)it is not an excluded programme (see section 1179DG),

(c)it meets the broadcast condition (see section 1179DH),

(d)in the case of a programme that is not an animation or a children’s programme, it meets the slot length and hourly cost conditions (see section 1179DI),

(e)it meets the British certification condition (see section 1179DJ), and

(f)it meets the UK expenditure condition (see section 1179DO).

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