Section 1216BB — Corporation Tax Act 2009: Income from the relevant programme

Income from the relevant programme 1216BB 1 References in this Chapter to income from the relevant programme are to any receipts by the company in connection with the making or exploitation of the programme.

2 This includes—

a receipts from the sale of the programme or rights in it, b royalties or other payments for use of the programme or aspects of it (for example, characters or music),

c payments for rights to produce games or other merchandise, and d receipts by the company by way of a profit share agreement.

3 Receipts that (apart from this subsection) would be regarded as of a capital nature are treated as being of a revenue nature.