Textual Amendments
F1Pt. 14A inserted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 2 para. 1 (with Sch. 2 paras. 16(1), 17-25)
(1)A television programme is an excluded programme if—
(a)it is an advertisement or other promotional programme,
(b)it is a news or current affairs programme or discussion programme,
(c)it is a quiz show, game show, panel show, variety show, chat show or similar entertainment,
(d)it consists of or includes a competition or contest, or the results of a competition or contest,
(e)it is a broadcast of a live event or of a theatrical or artistic performance given otherwise than for the purpose of being filmed, or
(f)it is produced for training purposes.
(2)But a children’s programme is not an excluded programme by virtue of being a quiz show or game show, or falling within subsection (1)(d), if the prize total does not exceed £1,000.
(3)For that purpose the “prize total” for a programme is the total of—
(a)the amount of each relevant prize that is a money prize, and
(b)the amount spent on each other relevant prize by, or on behalf of, its provider;
and here “relevant prize” means a prize offered in connection with participation in a quiz, game, competition or contest in, or promoted by, the programme.
(4)The Treasury may by regulations amend subsection (2) for the purpose of increasing the amount of the money limit for the time being specified in that subsection.]