{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1179DE",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-1179DE.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/1179DE",
  "kind": "section",
  "number": "1179DE",
  "heading": "Qualifying television programmes",
  "text": "A television programme is a qualifying television programme if—\n(a) it is of an eligible category (see section 1179DF),\n(b) it is not an excluded programme (see section 1179DG),\n(c) it meets the broadcast condition (see section 1179DH),\n(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),\n(e) it meets the British certification condition (see section 1179DJ), and\n(f) it meets the UK expenditure condition (see section 1179DO).",
  "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/1179DE",
    "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."
}