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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. Certain children's programmes not to be excluded programmes

Section 1216ADA | Certain children's programmes not to be excluded programmes

From legislation.gov.uk

(1)A children's programme is not an excluded programme for the purposes of this Part if—

(a)the programme falls within—

(i)sub-head 3A set out in subsection (2), or

(ii)Head 4 set out in section 1216AD(5), and

(b)the prize total (see subsection (3)) does not exceed £1,000.

(2)Sub-head 3A is any quiz show or game show.

(3)“The prize total” for a programme is the total of—

(a)the amount of each relevant prize that is a money prize, and

(b)the amount spent on each other relevant prize by, or on behalf of, its provider,

and here “relevant prize” means a prize offered in connection with participation in a quiz, game, competition or contest in, or promoted by, the programme.

(4)The Treasury may by regulations amend subsection (1)(b) for the purpose of increasing the amount of the money limit for the time being specified in subsection (1)(b).

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