{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1179DD",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-1179DD.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/1179DD",
  "kind": "section",
  "number": "1179DD",
  "heading": "Meaning of “television programme”",
  "text": "(1) “Television programme” means any programme (with or without sounds) which—\n(a) is produced to be seen on television or on the internet, and\n(b) consists of moving or still images or of legible text or of a combination of those things.\n(2) Two or more television programmes that are commissioned together under the same agreement are to be treated as a single television programme.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 14A inserted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 2 para. 1 (with Sch. 2 paras. 16(1), 17-25)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/1179DD",
    "retrieved_at": "2026-10-29T09:11:19.560467+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}