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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. Types of programme eligible to be relevant programmes

Section 1216AC | Types of programme eligible to be relevant programmes

From legislation.gov.uk

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

(2)A programme is a “drama” if—

(a)it consists wholly or mainly of a depiction of events,

(b)the events are depicted (wholly or mainly) by one or more persons performing, and

(c)the whole or a major proportion of what is done by the person or persons performing, whether by way of speech, acting, singing or dancing, involves the playing of a role,

and for these purposes “drama” includes comedy.

(2A)A programme is a children's programme if, when television production activities begin, it is reasonable to expect that the persons who will make up the programme's primary audience will be under the age of 15.

(3)A drama or documentary that includes animation is to be treated as animation if the core expenditure on the completed animation constitutes at least 51% of the total core expenditure on the completed programme.

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