Section 1179DG — Corporation Tax Act 2009: Excluded programmes

Excluded programmes 1179DG 1 A television programme is an excluded programme if—

a it is an advertisement or other promotional programme, b it is a news or current affairs programme or discussion programme, c it is a quiz show, game show, panel show, variety show, chat show or similar entertainment, d it consists of or includes a competition or contest, or the results of a competition or contest, e it is a broadcast of a live event or of a theatrical or artistic performance given otherwise than for the purpose of being filmed, or f it is produced for training purposes.

2 But a children’s programme is not an excluded programme by virtue of being a quiz show or game show, or falling within subsection (1) (d) , if the prize total does not exceed £1,000.

3 For that purpose the “prize total” for a programme is the total of—

a the amount of each relevant prize that is a money prize, and b the amount spent on each other relevant prize by, or on behalf of, its provider; and here “ relevant prize ” means a prize offered in connection with participation in a quiz, game, competition or contest in, or promoted by, the programme.

4 The Treasury may by regulations amend subsection (2) for the purpose of increasing the amount of the money limit for the time being specified in that subsection.