Statute
Section 1179DH — Corporation Tax Act 2009: Broadcast condition
Text of the provision Official document
Broadcast condition 1179DH 1 A television programme meets the broadcast condition if—
a it is intended for broadcast to the general public, and b it is not a film that meets the theatrical release condition (see section 1179DC ).
2 If the television programme does not meet that condition in an accounting period after the opt-in period, it cannot meet it in any subsequent accounting period (subject to section 1179E ).
Official source: legislation.gov.uk
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