Section 1179DI — Corporation Tax Act 2009: Slot length and hourly cost conditions
Text of the provision Official document
Slot length and hourly cost conditions 1179DI 1 A television programme that consists of distinct episodes meets the slot length condition if the slot length of each episode is greater than 20 minutes.
2 A television programme that does not consist of distinct episodes meets the slot length condition if the slot length of the programme is greater than 20 minutes.
3 A television programme meets the hourly cost condition if the average core expenditure per hour of slot length in relation to the programme is at least £1 million.
4 In this section, “ slot length ” means the period of time which the episode or (as the case may be) programme is commissioned to fill.
Official source: legislation.gov.uk
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