[F1 Part 14A U.K. Films, television programmes and video games

Textual Amendments

F1 Pt. 14A inserted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 2 para. 1 (with Sch. 2 paras. 16(1), 17-25)

Chapter 4 U.K. Films and television programmes

Qualifying television programmes U.K.

1179DF Categories of qualifying programme U.K.

(1) The eligible categories of television programme are—

(a) dramas,

(b) documentaries,

(c) animations, and

(d) children’s programmes.

(2) A television 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.

(Accordingly, “drama” may include a comedy.)

(3) A television programme is a documentary if—

(a) it depicts real events, places or circumstances,

(b) it is not a drama, and

(c) it is primarily intended to record or inform.

(4) A programme is a children’s programme if, when production activities begin, it is reasonable to expect that the persons who will make up the programme’s primary audience will be under the age of 15.

(5) See section 1179EA(3) for the meaning of “animation”.]