Section 1216AC — Corporation Tax Act 2009: Types of programme eligible to be relevant programmes

Types of programme eligible to be relevant programmes 1216AC 1 This section applies for the purposes of this Part.

2 A programme is a “drama” if—

a it consists wholly or mainly of a depiction of events, b the events are depicted (wholly or mainly) by one or more persons performing, and c the whole or a major proportion of what is done by the person or persons performing, whether by way of speech, acting, singing or dancing, involves the playing of a role, and for these purposes “ drama ” includes comedy. 2A A programme is a children's programme if, when television production activities begin, it is reasonable to expect that the persons who will make up the programme's primary audience will be under the age of 15.

3 A drama or documentary that includes animation is to be treated as animation if the core expenditure on the completed animation constitutes at least 51% of the total core expenditure on the completed programme.