What is the broadcast condition under Corporation Tax Act 2009 section 1179DH?

The broadcast condition requires that a television programme is intended for broadcast to the general public and does not meet the separate theatrical release condition for films. Both parts must be satisfied for the programme to qualify for audio-visual expenditure credit as a television programme under United Kingdom law.

Can a production qualify as both a film and a television programme under section 1179DH?

No, a production cannot simultaneously qualify as both a film meeting the theatrical release condition and a television programme meeting the broadcast condition. However, the legislation permits consecutive qualification, allowing a production to transition from film status to television programme status or vice versa under specific rules.

What happens if a television programme fails the broadcast condition after the opt-in period?

If a television programme fails to meet the broadcast condition in any accounting period after the initial opt-in period, it is permanently disqualified from meeting the broadcast condition in any subsequent accounting period. This rule prevents productions from dipping in and out of qualifying status for the credit.

Is there any exception to permanent disqualification from the broadcast condition?

Yes, a limited exception exists where a production qualifies consecutively as a film and then as a television programme, or the other way around. In such cases the legislation provides a mechanism for the production to transition between the two categories without being permanently barred by the disqualification rule.

Corporation Tax Act 2009 section 1179DH

Broadcast condition

Section 1179DH sets out the broadcast condition that a television programme must satisfy in order to qualify for audio-visual expenditure credit as a television programme rather than as a film.

A television programme meets the broadcast condition if it is intended for broadcast to the general public.
A programme that qualifies as a film meeting the theatrical release condition cannot simultaneously meet the broadcast condition.
If the programme fails the broadcast condition in any accounting period after the initial opt-in period, it is permanently disqualified from meeting it in any later period.
An exception to permanent disqualification exists where a production qualifies consecutively as a film and then as a television programme (or vice versa).

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