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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. Broadcast condition

Section 1179DH | Broadcast condition

From legislation.gov.uk

(1)A television programme meets the broadcast condition if—

(a)it is intended for broadcast to the general public, and

(b)it is not a film that meets the theatrical release condition (see section 1179DC).

(2)If the television programme does not meet that condition in an accounting period after the opt-in period, it cannot meet it in any subsequent accounting period (subject to section 1179E).

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