Corporation Tax Act 2009 section 1216CA

Intended for broadcast

Section 1216CA establishes the requirement that a television programme must be intended for broadcast to the general public, and explains how and when this intention is assessed.

• A relevant programme must be intended for broadcast to the general public to qualify under the television production relief provisions.
• Whether this broadcast condition is met is determined at the point when television production activities begin.
• If a programme was originally intended for broadcast but the intention later changes, the condition is still treated as satisfied.
• If a programme was not originally intended for broadcast to the general public, the condition is not met, even if the intention subsequently changes in favour of broadcast.