Section 1179DE — Corporation Tax Act 2009: Qualifying television programmes

Qualifying television programmes 1179DE A television programme is a qualifying television programme if—

a it is of an eligible category (see section 1179DF ),

b it is not an excluded programme (see section 1179DG ),

c it meets the broadcast condition (see section 1179DH ),

d in the case of a programme that is not an animation or a children’s programme, it meets the slot length and hourly cost conditions (see section 1179DI ),

e it meets the British certification condition (see section 1179DJ ),

and f it meets the UK expenditure condition (see section 1179DO ).