Statute
Section 1216CA — Corporation Tax Act 2009: Intended for broadcast
Text of the provision Official document
Intended for broadcast 1216CA 1 The relevant programme must be intended for broadcast to the general public.
2 Whether this condition is met is determined when television production activities begin, so that—
a where a relevant programme is originally intended for broadcast, this condition continues to be met even if that ceases to be the intention, and b where a relevant programme is not originally intended for broadcast, this condition is not met even if that becomes the intention.
Official source: legislation.gov.uk
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