Corporation Tax Act 2009 section 1179DE

Qualifying television programmes

Section 1179DE sets out the six conditions that a television programme must satisfy in order to be a qualifying television programme for the purposes of the audio-visual expenditure credit regime.

• The programme must fall within an eligible category and must not be an excluded programme.
• The programme must meet the broadcast condition, confirming it is intended for broadcast to the general public.
• If the programme is not an animation or a children's programme, it must also meet specific slot length and hourly cost thresholds.
• The programme must meet both the British certification condition and the UK expenditure condition.