Section 1179DF — Corporation Tax Act 2009: Categories of qualifying programme

Categories of qualifying programme 1179DF 1 The eligible categories of television programme are—

a dramas, b documentaries, c animations, and d children’s programmes.

2 A television 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. (Accordingly, “ drama ” may include a comedy.) 3 A television programme is a documentary if—

a it depicts real events, places or circumstances, b it is not a drama, and c it is primarily intended to record or inform.

4 A programme is a children’s programme if, when production activities begin, it is reasonable to expect that the persons who will make up the programme’s primary audience will be under the age of 15.

5 See section 1179EA (3) for the meaning of “animation”.