Corporation Tax Act 2009 section 1216AB

Relevant programme

Section 1216AB defines what constitutes a "relevant programme" for the purposes of the television tax relief provisions, setting out the conditions a programme must satisfy to qualify.

• A relevant programme must be a drama, documentary or animation (condition A) and must not be an excluded programme (condition B).
• Programmes that are not animation must also satisfy two additional conditions (C and D) relating to length and expenditure.
• Condition C requires the programme's slot length to be greater than 30 minutes.
• Condition D requires average core expenditure per hour of slot length to be at least £1 million.