Corporation Tax Act 2009 section 1216AD

Excluded programmes

Section 1216AD defines which types of television programme are excluded from the scope of television tax relief.

  • Advertisements, promotional programmes, news, current affairs and discussion programmes are all excluded from television tax relief
  • Entertainment formats such as quiz shows, game shows, panel shows, variety shows and chat shows are excluded
  • Programmes that consist of or include a competition or contest, or the results of a competition or contest, are excluded
  • Broadcasts of live events, performances not originally intended for filming, and programmes produced for training purposes are also excluded

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