[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.

1179DI Slot length and hourly cost conditions U.K.

(1) A television programme that consists of distinct episodes meets the slot length condition if the slot length of each episode is greater than 20 minutes.

(2) A television programme that does not consist of distinct episodes meets the slot length condition if the slot length of the programme is greater than 20 minutes.

(3) A television programme meets the hourly cost condition if the average core expenditure per hour of slot length in relation to the programme is at least £1 million.

(4) In this section, “slot length” means the period of time which the episode or (as the case may be) programme is commissioned to fill.]