Section 1179E — Corporation Tax Act 2009: Production qualifying consecutively as film and television programme

Production qualifying consecutively as film and television programme 1179E 1 The same production may be a qualifying film in one accounting period and a qualifying television programme in a subsequent accounting period, or vice versa.

2 Such a change does not interrupt the application of this Part in relation to the film or programme.

3 Section 1179DC (2) does not apply to a failure to meet the theatrical release condition in an accounting period if, in that period, the film was a qualifying television programme.

4 Section 1179DH (2) does not apply to a failure to meet the broadcast condition in an accounting period if, in that period, the television programme was a qualifying film.

5 A certificate under Schedule 1 to the Films Act 1985 has effect for the purposes of this Part as it may apply to the certified film as a television programme.

6 A certificate under section 1179DM has effect for the purposes of this Part as it may apply to the certified television programme as a film.