Corporation Tax Act 2009 section 1216BB

Income from the relevant programme

Section 1216BB defines what counts as income from a relevant programme for the purposes of the television programme tax relief rules, ensuring that all receipts connected with making or exploiting the programme are treated as revenue income.

• Income from a relevant programme includes all receipts connected with its making or exploitation
• This covers programme sales, rights sales, royalties, payments for use of characters or music, and merchandise or gaming rights
• Profit share payments received by the company in connection with the programme also count as income
• Any income that would normally be treated as a capital receipt is instead treated as revenue income for these purposes