Section 1216AA — Corporation Tax Act 2009: “Television programme”

“Television programme” 1216AA 1 This section applies for the purposes of this Part. 2 “ Television programme ” means any programme (with or without sounds) which—

a is produced to be seen on television, and b consists of moving or still images or of legible text or of a combination of those things.

3 In subsection (2) “ television ” includes the internet.

4 Any television programmes that are commissioned together under the same agreement are treated as a single television programme.

5 A television programme is completed when it is first in a form in which it can reasonably be regarded as ready for broadcast to the general public.