Section 1216AD — Corporation Tax Act 2009: Excluded programmes

Excluded programmes 1216AD 1 For the purposes of this Part , but subject to section 1216ADA, a television programme is an excluded programme if it falls within any of the Heads set out in the following subsections—

a subsection (2) (advertisements etc ),

b subsection (3) (current affairs etc ),

c subsection (4) (entertainment shows),

d subsection (5) (competitions),

e subsection (6) (live performances),

f subsection (7) (training programmes).

2 Head 1 is any advertisement or other promotional programme.

3 Head 2 is any news or current affairs programme or discussion programme.

4 Head 3 is any quiz show, game show, panel show, variety show, chat show or similar entertainment.

5 Head 4 is any programme consisting of or including—

a a competition or contest, or b the results of a competition or contest.

6 Head 5 is any broadcast of a live event or of a theatrical or artistic performance given otherwise than for the purpose of being filmed.

7 Head 6 is any programme produced for training purposes.