Corporation Tax Act 2009 section 1179DK

Television programmes: test for certification

Section 1179DK gives the Secretary of State the power to set out the conditions a television programme must satisfy in order to be certified as a British programme for tax purposes.

• The Secretary of State may make regulations (with Treasury approval) specifying the conditions a television programme must meet to be certified as a British programme.
• The regulations may set different certification conditions for different types of television programme.
• The regulations may exclude certain types of programme from being certified as British altogether.
• The Secretary of State may direct that an exclusion does not apply to a particular programme if it meets certain conditions.