Section 1179DE Qualifying television programmesF1
United Kingdom
A television programme is a qualifying television programme if—
(a)
it is of an eligible category (see section 1179DF),
(b)
it is not an excluded programme (see section 1179DG),
(c)
it meets the broadcast condition (see section 1179DH),
(d)
in the case of a programme that is not an animation or a children’s programme, it meets the slot length and hourly cost conditions (see section 1179DI),
(e)
it meets the British certification condition (see section 1179DJ), and
(f)
it meets the UK expenditure condition (see section 1179DO).
Annotations
Textual amendments
- F1
Pt. 14A inserted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 2 para. 1 (with Sch. 2 paras. 16(1), 17-25)