Section 1216AF | “Television production activities” etc ^F1

(1)In this Part “television production activities”, in relation to a relevant programme, means the activities involved in development, pre-production, principal photography and post-production of the programme.^F1

(2)If all or any of the images in a relevant programme are generated by computer, references in this Part to principal photography are to be read as references to, or as including, the generation of those images.^F1

(3)The Treasury may by regulations—^F1

(a)amend subsections (1) and (2),^F1

(b)provide that specified activities are or are not to be regarded as television production activities or as television production activities of a particular description, and^F1

(c)provide that, in relation to a specified description of relevant programme, references to television production activities of a particular description are to be read as references to such activities as may be specified.^F1

“Specified” means specified in the regulations.