F1PART 15ATelevision production
CHAPTER 1Introduction
Other interpretation
1216AF“Television production activities” etc
1
In this Part “television production activities”, in relation to a relevant programme, means the activities involved in development, pre-production, principal photography and post-production of the programme.
2
If all or any of the images in a relevant programme are generated by computer, references in this Part to principal photography are to be read as references to, or as including, the generation of those images.
3
The Treasury may by regulations—
a
amend subsections (1) and (2),
b
provide that specified activities are or are not to be regarded as television production activities or as television production activities of a particular description, and
c
provide that, in relation to a specified description of relevant programme, references to television production activities of a particular description are to be read as references to such activities as may be specified.
“Specified” means specified in the regulations.
Pt. 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)