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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. “Relevant programme”

Section 1216AB | “Relevant programme”

From legislation.gov.uk

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

(2)A television programme is a “relevant programme” if—

(a)conditions A and B are met, and

(b)in the case of a television programme that is neither animation nor a children's programme, conditions C and D are met.

(3)Condition A is that the programme is—

(a)a drama,

(b)a documentary, ...

(c)animation, or

(d)a children's programme.

For further provision about these terms, see section 1216AC.

(4)Condition B is that the programme is not an excluded programme (see section 1216AD).

(5)Condition C is that the slot length in relation to the programme is greater than 30 minutes.

(6)Condition D is that the average core expenditure per hour of slot length in relation to the programme is not less than £1 million.For the meaning of “core expenditure”, see section 1216AG.

(7)“Slot length”, in relation to a television programme, means the period of time which the programme is commissioned to fill.

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