Corporation Tax Act 2009 section 1179DD

Meaning of "television programme"

Section 1179DD defines what counts as a "television programme" for the purposes of the audio-visual expenditure credit regime.

• A television programme is any programme, whether or not it includes sound, that is produced to be seen on television or on the internet.
• The programme must consist of moving images, still images, legible text, or any combination of these.
• The definition is broad enough to cover content produced for online distribution as well as traditional broadcast television.
• Where two or more television programmes are commissioned together under the same agreement, they are treated as a single television programme.