Corporation Tax Act 2009

[F11216ADExcluded programmesU.K.
This section has no associated Explanatory Notes

(1)For the purposes of this Part[F2, but subject to section 1216ADA,] a television programme is an excluded programme if it falls within any of the Heads set out in the following subsections—

(a)subsection (2) (advertisements etc),

(b)subsection (3) (current affairs etc),

(c)subsection (4) (entertainment shows),

(d)subsection (5) (competitions),

(e)subsection (6) (live performances),

(f)subsection (7) (training programmes).

(2)Head 1 is any advertisement or other promotional programme.

(3)Head 2 is any news or current affairs programme or discussion programme.

(4)Head 3 is any quiz show, game show, panel show, variety show, chat show or similar entertainment.

(5)Head 4 is any programme consisting of or including—

(a)a competition or contest, or

(b)the results of a competition or contest.

(6)Head 5 is any broadcast of a live event or of a theatrical or artistic performance given otherwise than for the purpose of being filmed.

(7)Head 6 is any programme produced for training purposes.]

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)

F2Words in s. 1216AD(1) inserted (with effect in accordance with s. 30(7) of the amending Act) by Finance Act 2015 (c. 11), s. 30(5)