Corporation Tax Act 2009 section 1216AF

"Television production activities" etc.

Section 1216AF defines what counts as "television production activities" for the purposes of television tax relief, including the treatment of computer-generated content and the power to amend these definitions by regulation.

  • Television production activities cover development, pre-production, principal photography and post-production of a programme
  • Where any part of a programme is computer-generated, references to principal photography include the computer generation of images
  • HM Treasury has the power to amend the definition of television production activities by regulation
  • Regulations may specifically provide that certain activities are excluded from being television production activities

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