# Corporation Tax Act 2009, Section 1179DH: Broadcast condition

Extent: E+W+S+N.I.

(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).

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/1179DH (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-1179DH
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.