Section 1216AF — Corporation Tax Act 2009: “Television production activities” etc

“Television production activities” etc 1216AF 1 In this Part “ television production activities ”, in relation to a relevant programme, means the activities involved in development, pre-production, principal photography and post-production of the programme.

2 If all or any of the images in a relevant programme are generated by computer, references in this Part to principal photography are to be read as references to, or as including, the generation of those images.

3 The Treasury may by regulations—

a amend subsections (1) and (2),

b provide that specified activities are or are not to be regarded as television production activities or as television production activities of a particular description, and c provide that, in relation to a specified description of relevant programme, references to television production activities of a particular description are to be read as references to such activities as may be specified. “ Specified ” means specified in the regulations.