Corporation Tax Act 2009 section 1216CB

British programme

Section 1216CB sets out the certification process by which a relevant television programme (other than a qualifying co-production) can be certified as a British programme for the purposes of television tax relief.

• A television production company must apply to the Secretary of State to have a relevant programme certified as British.
• The Treasury may set out regulations containing conditions — known as the "cultural test" — that a programme must satisfy before it can be certified.
• Different conditions may apply to different types of programmes, and some programmes may be excluded from certification altogether, though the Secretary of State can grant exceptions where specified conditions are met.
• Further detail on how to apply for certification and how certification may be withdrawn is provided in sections 1216CC and 1216CD.