Section 1216ADA — Corporation Tax Act 2009: Certain children's programmes not to be excluded programmes

Certain children's programmes not to be excluded programmes 1216ADA 1 A children's programme is not an excluded programme for the purposes of this Part if—

a the programme falls within—

i sub-head 3A set out in subsection (2), or ii Head 4 set out in section 1216AD(5),

and b the prize total (see subsection (3)) does not exceed £1,000.

2 Sub-head 3A is any quiz show or game show. 3 “The prize total” for a programme is the total of—

a the amount of each relevant prize that is a money prize, and b the amount spent on each other relevant prize by, or on behalf of, its provider, and here “ relevant prize ” means a prize offered in connection with participation in a quiz, game, competition or contest in, or promoted by, the programme.

4 The Treasury may by regulations amend subsection (1)(b) for the purpose of increasing the amount of the money limit for the time being specified in subsection (1)(b).