Section 1179DH Broadcast conditionF1
United Kingdom
(1)
A television programme meets the broadcast condition if—
(a)
it is intended for broadcast to the general public, and
(b)
it is not a film that meets the theatrical release condition (see section 1179DC).
(2)
If the television programme does not meet that condition in an accounting period after the opt-in period, it cannot meet it in any subsequent accounting period (subject to section 1179E).
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)