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Legislation
Corporation Tax Act 2009

Crossheading “Intended for broadcast”

  • Section 1216CA Intended for broadcast
  1. “Intended for broadcast”
  2. Intended for broadcast

Section 1216CA | Intended for broadcast

From legislation.gov.uk

(1)The relevant programme must be intended for broadcast to the general public.

(2)Whether this condition is met is determined when television production activities begin, so that—

(a)where a relevant programme is originally intended for broadcast, this condition continues to be met even if that ceases to be the intention, and

(b)where a relevant programme is not originally intended for broadcast, this condition is not met even if that becomes the intention.

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