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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. Slot length and hourly cost conditions

Section 1179DI | Slot length and hourly cost conditions

From legislation.gov.uk

(1)A television programme that consists of distinct episodes meets the slot length condition if the slot length of each episode is greater than 20 minutes.

(2)A television programme that does not consist of distinct episodes meets the slot length condition if the slot length of the programme is greater than 20 minutes.

(3)A television programme meets the hourly cost condition if the average core expenditure per hour of slot length in relation to the programme is at least £1 million.

(4)In this section, “slot length” means the period of time which the episode or (as the case may be) programme is commissioned to fill.

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