Application2
1
These Regulations have effect in relation to any television programme2 other than an excepted programme.
2
A television programme is an excepted programme if—
a
an application for certification of the programme was made before the commencement day, or
b
the television production company3 has made an election in relation to the programme under paragraph (3).
3
A television production company may make an election under this regulation in relation to a television programme if—
a
the first day of principal photography (in relation to dramas4) or shooting (in relation to documentaries or animations) was before the commencement day, and
b
no application for certification of the programme was made before the commencement day.
4
In this regulation—
“application for certification” means an application for an interim or final certificate under section 1216CC of the Corporation Tax Act 2009, and
“commencement day” means 23rd July 2015.