[F11216ACTypes of programme eligible to be relevant programmesU.K.
(1)This section applies for the purposes of this Part.
(2)A programme is a “drama” if—
(a)it consists wholly or mainly of a depiction of events,
(b)the events are depicted (wholly or mainly) by one or more persons performing, and
(c)the whole or a major proportion of what is done by the person or persons performing, whether by way of speech, acting, singing or dancing, involves the playing of a role,
and for these purposes “drama” includes comedy.
(3)A drama or documentary that includes animation is to be treated as animation if the core expenditure on the completed animation constitutes at least 51% of the total core expenditure on the completed programme.]
Textual Amendments
F1Pt. 15A inserted (17.7.2003 for specified purposes, 19.7.2003 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)