Corporation Tax Act 2009

[F11216AA“Television programme”U.K.
This section has no associated Explanatory Notes

(1)This section applies for the purposes of this Part.

(2)Television programme” means any programme (with or without sounds) which—

(a)is produced to be seen on television, and

(b)consists of moving or still images or of legible text or of a combination of those things.

(3)In subsection (2) “television” includes the internet.

(4)Any television programmes that are commissioned together under the same agreement are treated as a single television programme.

(5)A television programme is completed when it is first in a form in which it can reasonably be regarded as ready for broadcast to the general public.]

Textual Amendments

F1Pt. 15A inserted (17.7.2013 for specified purposes, 19.7.2013 in so far as not already in force, and with effect in accordance with Sch. 16 para. 3 of the amending Act) by Finance Act 2013 (c. 29), Sch. 16 paras. 1, 2; S.I. 2013/1817, art. 2(1)