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StatuteCorporation Tax Act 2009

Section 1179DD — Corporation Tax Act 2009: Meaning of “television programme”

Text of the provision Official document

Meaning of “television programme” 1179DD 1 “ Television programme ” means any programme (with or without sounds) which—

a is produced to be seen on television or on the internet, and b consists of moving or still images or of legible text or of a combination of those things.

2 Two or more television programmes that are commissioned together under the same agreement are to be treated as a single television programme.

Official source: legislation.gov.uk

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