Corporation Tax Act 2009

[F1Meaning of “television programme”, “relevant programme” etcU.K.

1216AA“Television programme”U.K.

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

(2)“Television programme” means any programme (with or without sounds) which—

(a)is produced to be seen on television, and

(b)consists of moving or still images or of legible text or of a combination of those things.

(3)In subsection (2) “television” includes the internet.

(4)Any television programmes that are commissioned together under the same agreement are treated as a single television programme.

(5)A television programme is completed when it is first in a form in which it can reasonably be regarded as ready for broadcast to the general public.

1216AB“Relevant programme”U.K.

(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 not animation, conditions C and D are met.

(3)Condition A is that the programme is—

(a)a drama,

(b)a documentary, or

(c)animation.

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.

1216ACTypes of programme eligible to be relevant programmesU.K.

(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.

(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.

1216ADExcluded programmesU.K.

(1)For the purposes of this Part a television programme is an excluded programme if it falls within any of the Heads set out in the following subsections—

(a)subsection (2) (advertisements etc),

(b)subsection (3) (current affairs etc),

(c)subsection (4) (entertainment shows),

(d)subsection (5) (competitions),

(e)subsection (6) (live performances),

(f)subsection (7) (training programmes).

(2)Head 1 is any advertisement or other promotional programme.

(3)Head 2 is any news or current affairs programme or discussion programme.

(4)Head 3 is any quiz show, game show, panel show, variety show, chat show or similar entertainment.

(5)Head 4 is any programme consisting of or including—

(a)a competition or contest, or

(b)the results of a competition or contest.

(6)Head 5 is any broadcast of a live event or of a theatrical or artistic performance given otherwise than for the purpose of being filmed.

(7)Head 6 is any programme produced for training purposes.]