Section 1216AB — Corporation Tax Act 2009: “Relevant programme”

“Relevant programme” 1216AB 1 This section applies for the purposes of this Part.

2 A television programme is a “relevant programme” if—

a conditions A and B are met, and b in the case of a television programme that is neither animation nor a children's programme , conditions C and D are met.

3 Condition A is that the programme is—

a a drama, b a documentary, ... c animation , or d a children's programme. For further provision about these terms, see section 1216AC.

4 Condition B is that the programme is not an excluded programme (see section 1216AD).

5 Condition C is that the slot length in relation to the programme is greater than 30 minutes.

6 Condition D is that the average core expenditure per hour of slot length in relation to the programme is not less than £1 million. For the meaning of “core expenditure”, see section 1216AG. 7 “ Slot length ”, in relation to a television programme, means the period of time which the programme is commissioned to fill.