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Legislation
Corporation Tax Act 2009

Crossheading Meaning of “television programme”, “relevant programme” etc

  • Section 1216AA “Television programme”
  • Section 1216AB “Relevant programme”
  • Section 1216AC Types of programme eligible to be relevant programmes
  • Section 1216AD Excluded programmes
  • Section 1216ADA Certain children's programmes not to be excluded programmes
  1. Meaning of “television programme”, “relevant programme” etc
  2. “Television programme”

Section 1216AA | “Television programme”

From legislation.gov.uk

(1)This section applies for the purposes of this Part.

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

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

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

(3)In subsection (2) “television” includes the internet.

(4)Any television programmes that are commissioned together under the same agreement are treated as a single television programme.

(5)A television programme is completed when it is first in a form in which it can reasonably be regarded as ready for broadcast to the general public.

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