Corporation Tax Act 2009 section 1216AA

Television programme

Section 1216AA defines what counts as a "television programme" for the purposes of the corporation tax rules on television production activities.

• A television programme is a programme made for broadcast to the general public that consists of moving images, still images, legible text, or any combination of these
• The definition includes programmes made available via the internet, not just traditional television broadcast
• Where qualifying programmes are commissioned together as a series or serial, the entire series or serial is treated as a single television programme for tax purposes
• A programme is treated as complete when it is first in a form that can reasonably be regarded as ready for broadcast to the general public